ROTHBARD v. COMMISSIONER

Docket No. 398-01.

82 T.C.M. 476 (2001)

T.C. Memo. 2001-230

Moshe Rothbard v. Commissioner.

United States Tax Court.

Filed August 23, 2001.


Attorney(s) appearing for the Case

Leo Salzman (specially recognized), for the petitioner. Michael A. Menillo, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction (respondent's motion) because the petition was not timely filed. The Court held an evidentiary hearing on respondent's motion.

In the petition, petitioner indicated that his principal residence as of the date the petition was filed was in Manchester, England.

On September 26, 2000, respondent mailed to petitioner at 111 Clymer...

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