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ESTATE OF LABOVITZ v. COMMISSIONER

Docket No. 3054-85.

50 T.C.M. 1325 (1985)

T.C. Memo. 1985-538

Estate of Elizabeth D. Labovitz, deceased, Ruth Weinman, Executrix v. Commissioner.

United States Tax Court.

Filed October 21, 1985.

Attorney(s) appearing for the Case

Philip E. Hughes, Jr., 1777 Walton Rd., Blue Bell, Pa., for the petitioner. James P. Clancy, for the respondent.

Memorandum Opinion

GERBER, Judge:

Respondent moved to dismiss for lack of jurisdiction on April 8, 1985. The only issue presented is whether the petition should be considered timely filed under sections 62131 and 7502, even though received and filed by the Court on the 98th day after the mailing of the notice of deficiency. A hearing was held at Philadelphia, Pennsylvania, on June 18, 1985, wherein the parties presented witnesses...

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