Legal Opinion
Epstein v. Commissioner
United States Tax Court
Decided September 11, 1989No. Docket No. 17564-87UnpublishedCited by 1 opinion
1Opinion of the Court
MICHAEL EPSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Epstein v. Commissioner
Docket No. 17564-87
United States Tax Court
T.C. Memo 1989-498; 1989 Tax Ct. Memo LEXIS 501; 58 T.C.M. (CCH) 128; T.C.M. (RIA) 89498;
September 11, 1989
Zevie B. Schizer and Thomas S. Levine, for the petitioner.
Theodore R. Leighton, for the respondent.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed pursuant to section 6213. 1 Petitioner has not moved to…
2Cases cited17 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Monge v. CommissionerUnited States Tax Court · 1989
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Pietanza v. CommissionerUnited States Tax Court · 1989
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Welch v. United StatesCourt of Appeals for the Federal Circuit · 2012