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NOVAK v. COMMISSIONER

Docket No. 10928-76.

36 T.C.M. 1169 (1977)

T.C. Memo. 1977-292

Richard A. Novak v. Commissioner.

United States Tax Court.

Filed August 30, 1977.

Attorney(s) appearing for the Case

J. Bruce Donaldson, for the petitioner. Richard A. Witkowski, for the respondent.

Memorandum Opinion

WILES, Judge:

This matter is before the Court on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed February 8, 1977. Respondent contends that the petition herein was not filed within the period prescribed by section 6213(a).1

Respondent determined income tax deficiencies for 1973 and on September 15, 1976, mailed to petitioner, as transferee, notices of liability. On Thursday, December...

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