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PERKINS v. COMMISSIONER

Docket No. 7794-76.

36 T.C.M. 669 (1977)

T.C. Memo. 1977-158

William D. Perkins v. Commissioner.

United States Tax Court.

Filed May 25, 1977.

Attorney(s) appearing for the Case

William D. Perkins, pro se, 9642 Delmar, Detroit, Mich. Thomas R. Ascher, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

On October 8, 1976, respondent filed a motion to dismiss the petition in this case on the grounds that it was not timely filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code of 1954.1 Petitioner filed an objection to the motion to dismiss for the reason that the petition was allegedly placed in a receptacle of the U.S. Post Office on the night of the last...

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