United States Tax Court.
Memorandum Opinion
IRWIN, Judge:
This matter has been consolidated for purposes of respondent's motion to dismiss for lack of jurisdiction on the grounds that the petitions herein were filed after the 90-day period provided in section 6213.
On March 30, 1978 respondent sent by certified mail statutory notices of deficiency to petitioner, which also determined additions
Let's get started
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.