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FORZANO v. COMMISSIONER

Docket No. 33170-85.

51 T.C.M. 1266 (1986)

T.C. Memo. 1986-259

Anthony Forzano, Jr. v. Commissioner.

United States Tax Court.

Filed June 23, 1986.

Attorney(s) appearing for the Case

Anthony Forzano, Jr., pro se. Terence D. Woolston, for the respondent.

Memorandum Opinion

HAMBLEN, Judge:

Respondent's "Motion to Dismiss for Lack of Jurisdiction and to Strike as to Taxable Years 1978, 1979, 1981 and 1982" was filed on November 8, 1985. In his motion respondent claims that petitioner failed to file his petition within the statutory period prescribed by sections 6213(a) and 7502.1 A hearing was held on respondent's motion at Phoenix, Arizona, on May 12, 1986. At the conclusion of...

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