Legal Opinion
Foerster v. Commissioner
United States Tax Court
Decided January 27, 1981No. Docket No. 12957-80UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES A. FOERSTER and MURIEL FOERSTER (DECEASED), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Foerster v. Commissioner
Docket No. 12957-80.
United States Tax Court
T.C. Memo 1981-32; 1981 Tax Ct. Memo LEXIS 716; 41 T.C.M. (CCH) 775; T.C.M. (RIA) 81032;
January 27, 1981.
Sidney A. Soltz, for the petitioners.
David M. Kirsch, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: On September 5, 1980, respondent filed a motion to dismiss the above-entitled case for lack of jurisdiction on the ground that the petition was not filed with the Tax Court within 90 days from the date of the…
2Cases cited3 opinions
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1977
- Cassell v. CommissionerUnited States Tax Court · 1979
3Cited by2 opinions
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Tri Creek Lumber Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990