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HAMILTON v. COMMISSIONER

Docket No. 26975-81.

43 T.C.M. 1087 (1982)

T.C. Memo. 1982-201

John R. Hamilton and Shirley A. Hamilton v. Commissioner.

United States Tax Court.

Filed April 15, 1982.

Attorney(s) appearing for the Case

John R. Hamilton, pro se, Topeka, Kan. James E. Gannon, for the respondent.

Memorandum Opinion

WHITAKER, Judge:

This matter comes before the court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was filed after the expiration of the period prescribed in section 62131 for the filing of a petition.

On July 27, 1981, respondent timely mailed by certified mail to petitioners at their last known address a statutory notice of deficiency with respect...

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