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INTERNATIONAL TELEVISION FILM PRODUCTION, INC. v. COMMISSIONER

Docket No. 24600-81.

45 T.C.M. 1049 (1983)

T.C. Memo. 1983-152

International Television Film Production, Inc. v. Commissioner.

United States Tax Court.

Filed March 22, 1983.

Attorney(s) appearing for the Case

Arthur S. Kahn and Stanley H. Getz, for the petitioner. Marshall W. Taylor, for the respondent.

Memorandum Opinion

NIMS, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed within the period prescribed in sections 6213(a)1 and 7502. A consolidated hearing on this motion and parallel motions in Richard W. Haupt and Margie I. Haupt v. Commissioner, docket No. 24599-81, and Donald...

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