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BERRY v. COMMISSIONER

Docket No. 10050-78.

41 T.C.M. 1061 (1981)

T.C. Memo. 1981-106

Henry R. Berry v. Commissioner.

United States Tax Court.

Filed March 5, 1981.

Attorney(s) appearing for the Case

Robert F. Wright, Jr., 1500 Georgia Railroad Bank Bldg., Augusta, Ga., for the petitioner. Maurice W. Gerard, for the respondent.

Memorandum Opinion

PARKER, Judge:

This matter is before the Court on respondent's second motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed within the 90-day period prescribed by sections 6213(a) and 7502.1 The Court denied respondent's first motion to dismiss, based on petitioner's written objection to the motion. When respondent subsequently filed a second motion to dismiss, an evidentiary...

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