Berry v. Commissioner

HENRY R. BERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Berry v. Commissioner

Docket No. 10050-78.

United States Tax Court

T.C. Memo 1981-106; 1981 Tax Ct. Memo LEXIS 641; 41 T.C.M. (CCH) 1061; T.C.M. (RIA) 81106;

March 5, 1981.

Robert F. Wright, Jr., for the petitioner.

Maurice W. Gerard, for the respondent.

PARKER

MEMORANDUM OPINION

PARKER, Judge: This matter is before the Court on respondent's second motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed within the 90-day period prescribed by sections 6213(a) and 7502. 1 The Court denied…