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WILSON v. COMMISSIONER

Docket No. 13172-79.

40 T.C.M. 690 (1980)

T.C. Memo. 1980-258

Judith G. Wilson v. Commissioner.

United States Tax Court.

Filed July 17, 1980.

Attorney(s) appearing for the Case

William A. Pietrangelo, 216 West Front St., Media, Pa., for the petitioner. Robert W. Lynch, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition in this case was filed after the 90-day period provided in section 6213.1 Petitioner filed an objection to respondent's motion based on two grounds: (1) that the notice of deficiency dated June 11, 1979, was not sent to her last known address and (2) that her petition was...

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