1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 1325 (1987)
 

ROTH v. COMMISSIONER

Docket No. 24846-86.

53 T.C.M. 1325 (1987)

T.C. Memo. 1987-339

Sidney M. and Claire Roth v. Commissioner.

United States Tax Court.

Filed July 9, 1987.

Attorney(s) appearing for the Case

Sidney M. Roth and Claire Roth, pro se. Miles D. Friedman, 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 Sidney M. and Claire Roth are husband and wife and resided in Beverly Hills, California, at the time of filing the petition herein. On March 28, 1986, respondent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases