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EPSTEIN v. COMMISSIONER

Docket No. 17564-87.

58 T.C.M. 128 (1989)

T.C. Memo. 1989-498

Michael Epstein v. Commissioner.

United States Tax Court.

Filed September 11, 1989.

Attorney(s) appearing for the Case

Zevie B. Schizer, 1 E. 57th St., New York, N.Y., Thomas S. Levine, for the petitioner. Theodore R. Leighton, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed pursuant to section 6213.1 Petitioner has not moved to dismiss, but he also takes the position that we lack jurisdiction, albeit for different reasons. In fact, the petition does not even allege that a notice of deficiency, which is a...

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