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FELT v. COMMISSIONER

Docket No. 9499-77.

37 T.C.M. 1203 (1978)

T.C. Memo. 1978-286

Jeffrey C. Felt v. Commissioner.

United States Tax Court.

Filed July 26, 1978.

Attorney(s) appearing for the Case

Ronald P. Smith, Degree of Honor Bldg., St. Paul, Minn., for the petitioner. Dale L. Newland, for the respondent.

Memorandum Opinion

WILES, Judge:

This matter is before the Court on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed October 26, 1977. Respondent contends that the petition herein was not filed within the period prescribed by section 6213(a).1

Respondent determined an income tax deficiency for 1974 and on June 10, 1977, mailed a notice of deficiency to petitioner. On Monday, September 12, 1977, which was...

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