Legal Opinion

Bobbs v. Comm'r

United States Tax Court

Decided November 28, 2005No. 6465-04UnpublishedCited by 1 opinion

1Opinion of the Court

JOHN L. BOBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bobbs v. Comm'r

No. 6465-04

United States Tax Court

T.C. Memo 2005-272; 2005 Tax Ct. Memo LEXIS 265; 90 T.C.M. (CCH) 524;

November 28, 2005, Filed

John L. Bobbs, pro se.

Igor S. Drabkin, for respondent.

Marvel, L. Paige

L. PAIGE MARVEL

MEMORANDUM OPINION

MARVEL, Judge: This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by sections 6213(a)1 and 7502.

Background

Petitioner resided in Inglewood, California, when the petition…

2Cases cited14 opinions

  1. United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
  2. Monge v. CommissionerUnited States Tax Court · 1989
  3. Frieling v. CommissionerUnited States Tax Court · 1983
  4. William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
  5. Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967

9 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Fong v. Comm'rUnited States Tax Court · 2007

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