Finnell v. Commissioner

GLEN A. FINNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Finnell v. Commissioner

Tax Ct. Dkt. No. 17870-97R

United States Tax Court

T.C. Memo 1998-159; 1998 Tax Ct. Memo LEXIS 167; 75 T.C.M. (CCH) 2225;

May 4, 1998, Filed

Glen A. Finnell, pro se.

William I. Miller, for respondent.

LARO, JUDGE.

LARO.

MEMORANDUM OPINION

LARO, JUDGE: Respondent moves the Court to dismiss this case for lack of jurisdiction, alleging that petitioner's petition for declaratory judgment was not filed within the time prescribed in section 7476(b)(5). 1 Petitioner objects thereto. Petitioner alleges that a…