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PERRY SEGURA & ASSOCIATES, INC. v. COMMISSIONER

Docket Nos. 4033-74 and 4034-74.

34 T.C.M. 406 (1975)

T.C. Memo. 1975-80

Perry Segura & Associates, Inc., Perry and Emma L. Segura v. Commissioner.

United States Tax Court.

Filed March 26, 1975.

Attorney(s) appearing for the Case

Theodore L. Jones, 352 Florida St., Baton Rouge, La., for the petitioners. Joseph T. Chalhoub and R.E. Glanville, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petitions in these cases were filed more than 90 days after the mailing of the notice of deficiency, as provided by section 6213(a).1

In notices of deficiencies mailed on March 8, 1974, respondent determined the following deficiencies in petitioners' Federal income taxes and...

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