1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 2014 (1992)
 

SHAMAM v. COMMISSIONER

Docket No. 16612-90.

63 T.C.M. 2014 (1992)

T.C. Memo. 1992-77

Victor Shamam v. Commissioner.

United States Tax Court.

Filed February 6, 1992.

Attorney(s) appearing for the Case

Joseph J.J. Visci, for the petitioner. William R. Davis, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial 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 section 6213(a)1 or 7502. Petitioner argues, among other things, that the notice of deficiency was not sent to his "last known address".

Respondent determined...

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