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SWANER v. COMMISSIONER

Docket No. 27840-83.

51 T.C.M. 1067 (1986)

T.C. Memo. 1986-209

William H. and Jean A. Swaner v. Commissioner.

United States Tax Court.

Filed May 27, 1986.

Attorney(s) appearing for the Case

Jean A. Swaner, pro se, Alexandria, Va. Carolyn A. Boyer, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This case is presently before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. The sole issue for decision is whether petitioners timely filed their petition herein as required under section 6213(a).1

Petitioners William H. and Jean A. Swaner are husband and wife and resided in Alexandria, Virginia, at the time of filing the petition herein. On June 20, 1983, respondent...

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