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C. FREDERICK BRAVE, INC. v. COMMISSIONER

Docket No. 2491-75.

65 T.C. 1001 (1976)

C. FREDERICK BRAVE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 18, 1976.

Attorney(s) appearing for the Case

Charles B. Johnson, for the petitioner.

Robert E. Glanville, for the respondent.

OPINION

SIMPSON, Judge:

On April 28, 1975, the Commissioner made a timely motion to dismiss this case for lack of jurisdiction on the ground that the petition herein was not filed within the statutory 90-day period. See secs. 6213 and 7502, I.R.C. 1954;1 Rules 13(b) and 40, Tax Court Rules of Practice and Procedure.2 The petitioner timely filed written objections to such motion, and a hearing...

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