Armstrong v. Commissioner
United States Tax Court
P timely submitted a notice of appeal of this Court's order of dismissal for lack of jurisdiction to the U.S. Court of Appeals for the Tenth Circuit, and concurrently filed a motion to accept a surety bond which is double the amount of R's determined deficiency. R objected to P's motion and requested that the bond not be accepted.
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P timely submitted a notice of appeal of this Court's order of dismissal for lack of jurisdiction to the U.S. Court of Appeals for the Tenth Circuit, and concurrently filed a motion to accept a surety bond which is double the amount of R's determined deficiency. R objected to P's motion and requested that the bond not be accepted. Held, pursuant to the provisions of sec. 7485(a)(1), I.R.C., P's motion to accept the bond, where there has been a dismissal for lack of jurisdiction, will be granted.
1Opinion of the Court
OPINION
Dawson, Judge:
On June 8, 1992, this Court’s Memorandum Opinion (T.C. Memo. 1992-328) was filed, and on June 10, 1992, an order was entered dismissing this case for lack of jurisdiction on the ground that the petition was not timely filed.
On September 9, 1992, petitioner submitted to the Clerk of the Tax Court a timely notice of appeal, pursuant to section 7483,1 to the U.S. Court of Appeals for the Tenth Circuit. Concurrent with the submission of the notice of appeal, petitioner filed with this Court a motion to accept a surety bond issued by Mid-Continent Casualty Co. of Tulsa,…
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- White v. United StatesSupreme Court of the United States · 1938
- J. C. Penney Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
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