Mori v. Commissioner

MICHIO MORI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mori v. Commissioner

Docket No. 18629-80

United States Tax Court

T.C. Memo 1982-175; 1982 Tax Ct. Memo LEXIS 566; 43 T.C.M. (CCH) 1000; T.C.M. (RIA) 82175;

April 7, 1982.

Richard M. Buhrfiend and Ronald E. Hahn, for the petitioner.

Lawrence C. Letkewicz and Bobby D. Burns, for the respondent.

WILBUR

MEMORANDUM OPINION

WILBUR, Judge: This matter comes before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was not timely filed and on petitioner's motion to dismiss on the…