ZEE v. COMMISSIONER

Memorandum Opinion

WELLS, Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. Respondent seeks dismissal on the ground that the petition was not filed within the time prescribed by sections 6213(a) or 7502.1 In his separate notices of deficiency, dated January 30, 1986 respondent determined deficiencies and additions to tax as follows:

William J. Zee
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