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ARMSTRONG v. COMMISSIONER

Docket No. 19408-91.

99 T.C. 506 (1992)

WILLIAM D. ARMSTRONG, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 22, 1992.

Attorney(s) appearing for the Case

W. Thomas Finley, for petitioner.

Elizabeth Downs and Kevin Curran, for respondent.

OPINION

DAWSON, Judge:

On June 8, 1992, this Court's Memorandum Opinion (T.C. Memo. 1992-328) was filed, and on June 10, 1992, an order was entered dismissing this case for lack of jurisdiction on the ground that the petition was not timely filed.

On September 9, 1992, petitioner submitted to the Clerk of the Tax Court a timely notice of appeal, pursuant to section 7483,1 to...

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