Legal Opinion
Zee v. Commissioner
United States Tax Court
Decided February 11, 1987No. Docket No. 13833-86UnpublishedCited by 3 opinions
1Opinion of the Court
WILLIAM J. ZEE AND LUCETTA D. ZEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zee v. Commissioner
Docket No. 13833-86.
United States Tax Court
T.C. Memo 1987-83; 1987 Tax Ct. Memo LEXIS 79; 53 T.C.M. (CCH) 108; T.C.M. (RIA) 87083;
February 11, 1987.
Lucetta D. Zee, pro se.
John Wertz, for the respondent.
WELLS
MEMORANDUM OPINION
WELLS, 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 sections 6213(a) or 7502. 1 In his separate notices of…
2Cases cited8 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Brown v. CommissionerUnited States Tax Court · 1982
- Clodfelter v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Pickering v. CommissionerUnited States Tax Court · 1998
- Askar Moukhitdinov & Sana Abeuova v. CommissionerUnited States Tax Court · 2020
- Finnell v. CommissionerUnited States Tax Court · 1998