1. Home
  2. Browse Decisions
  3. T.C.
  4. 66 T.C.
  5. 66 T.C. 1 (1976)
 

ESTATE OF LOMBARD v. COMMISSIONER

Docket No. 7030-75.

66 T.C. 1 (1976)

ESTATE OF BESSIE DEMING LOMBARD, THE CONNECTICUT BANK AND TRUST COMPANY, ADMINISTRATOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 5, 1976.

Attorney(s) appearing for the Case

John W. Hincks, for the petitioner.

Daniel P. Ehrenreich, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent has filed a motion to dismiss for lack of jurisdiction. The issue is whether the petition was timely filed. The answer depends upon whether, under section 6213(a),1 petitioner had 90 or 150 days after the notice of deficiency was mailed to file a petition with this Court for a redetermination of the deficiency.

Decedent Bessie Deming Lombard died on March 12, 1971. At the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases