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ESTATE OF CAMPILONGO v. COMMISSIONER

Docket No. 6122-95.

72 T.C.M. 1092 (1996)

T.C. Memo. 1996-478

Estate of Antonino Campilongo, Deceased, Rafelina Maglic, Executrix v. Commissioner.

United States Tax Court.

Filed October 23, 1996.

Attorney(s) appearing for the Case

Stephen C. Ryan and Andrew H. Wilson, San Francisco, Calif., for the petitioner. Cynthia K. Hustad and Elaine L. Sierra, for the respondent.

MEMORANDUM OPINION

JACOBS, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent contends that the petition was not filed within the 90-day period prescribed by section 6213(a).1

Respondent determined a deficiency in petitioner's Federal estate tax of $108,648.89 and an addition to tax under section 6651(a) of $61,664.44. Antonino Campilongo died on January 29, 1990...

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