Legal Opinion
Bailey v. Commissioner
United States Tax Court
Decided May 18, 1982No. Docket No. 2898-81Unpublished
1Opinion of the Court
GAILON W. BAILEY, JR. and GERMAINE BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bailey v. Commissioner
Docket No. 2898-81.
United States Tax Court
T.C. Memo 1982-274; 1982 Tax Ct. Memo LEXIS 471; 43 T.C.M. (CCH) 1399; T.C.M. (RIA) 82274;
May 18, 1982.
Donald B. Brown, for the petitioners.
Jeffrey I. Margolis, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: When this case was called for trial on March 8, 1982, pursuant to notice previously given, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within 90 days…
2Cases cited11 opinions
- Stoll v. GottliebSupreme Court of the United States · 1938
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Cataldo v. CommissionerUnited States Tax Court · 1973
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