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DORFF v. COMMISSIONER

Docket No. 24088-87.

55 T.C.M. 412 (1988)

T.C. Memo. 1988-117

Norman Dorff and Dorothy J. Dorff v. Commissioner.

United States Tax Court.

Filed March 16, 1988.

Attorney(s) appearing for the Case

Norman Dorff, New York, N.Y., pro se. Leslie J. Spiegel, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. We must decide whether petitioners timely filed their petition for their 1979 taxable year under section 6213(a).1 Petitioners resided in New York, New York at the time their petition was filed.

By notice of deficiency dated March 23, 1987, respondent determined a deficiency in petitioners' 1979...

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