Legal Opinion
Logan
United States Tax Court
Decided January 19, 1993No. Docket No. 23323-91UnpublishedCited by 1 opinion
1Opinion of the Court
TIMOTHY J. LOGAN AND LAURA BRYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Logan
Docket No. 23323-91
United States Tax Court
T.C. Memo 1993-22; 1993 Tax Ct. Memo LEXIS 22; 65 T.C.M. (CCH) 1771;
January 19, 1993, Filed
Timothy J. Logan and Laura Bryan, pro se.
For Respondent: James P. Thurston.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: This case is before us on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed.
All of the relevant facts have been stipulated and are so found.
On July 3, 1991 (a Wednesday),…
2Cases cited7 opinions
- Looper v. CommissionerUnited States Tax Court · 1980
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Lewy v. CommissionerUnited States Tax Court · 1977
- Malekzad v. CommissionerUnited States Tax Court · 1981
- Cowan v. CommissionerUnited States Tax Court · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Whitten v. CommissionerUnited States Tax Court · 1993