1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 57 T.C.M.
  5. 57 T.C.M. 1396 (1989)
 

BLAIR v. COMMISSIONER

Docket No. 12081-88.

57 T.C.M. 1396 (1989)

T.C. Memo. 1989-454

Craig D. Blair v. Commissioner.

United States Tax Court.

Filed August 28, 1989.

Attorney(s) appearing for the Case

John Gigounas and Edward B. Simpson, 50 California St., San Francisco, Calif., for the petitioner. Sheila Olaksen, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent contends that petitioner did not file a petition within 90 days. Petitioner counters that respondent failed to prove mailing of the notice of deficiency and/or that the notice was not mailed to petitioner's "last known address." Petitioner does not contend that a petition was timely filed.

Findings...

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