Legal Opinion
Braun v. Commissioner
United States Tax Court
Decided October 16, 1969No. Docket No. 756-69Unpublished
1Opinion of the Court
Philip Braun and Laura Braun v. Commissioner.
Braun v. Commissioner
Docket No. 756-69.
United States Tax Court
T.C. Memo 1969-221; 1969 Tax Ct. Memo LEXIS 77; 28 T.C.M. (CCH) 1175; T.C.M. (RIA) 69221;
October 16, 1969, Filed
William Spilky, 170 Broadway, New York, N. Y., for the petitioners. Marvin A. Fein, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: On April 21, 1969, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213(a) of the…
2Cases cited6 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Denman v. CommissionerUnited States Tax Court · 1961
- Madison v. CommissionerUnited States Tax Court · 1957
- Galvin v. CommissionerCourt of Appeals for the Second Circuit · 1956
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