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BYRD INVESTMENTS v. COMMISSIONER

Docket No. 36605-86.

89 T.C. 1 (1987)

BYRD INVESTMENTS, THOMAS A. BLUBAUGH, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 2, 1987.

Attorney(s) appearing for the Case

William A. Duerk and Susan E. Kestner, for the petitioner.

Deborah A. Butler, for the respondent.

WILLIAMS, Judge:*

This case is before us on respondent's motion to dismiss for lack of jurisdiction because the petition was not filed within the time prescribed by section 6226(b)(1) of the partnership audit and litigation procedures of subchapter C, chapter 63, subtitle F of the Internal Revenue Code of 1954, section 6221 et seq.1 A hearing was held on respondent's motion to dismiss on April 1, 1987...

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