Willie A. Curry v. Commissioner of Internal Revenue

*1307BUTZNER, Circuit Judge:

Willie A. Curry petitioned the Tax Court for redetermination of deficiencies in income taxes totaling more than $53,000 asserted by the Commissioner of Internal Revenue for the years 1968 through 1971. The Tax Court found that Curry’s petition had not been timely filed and dismissed the case for lack of jurisdiction.1 We reverse.

I

On April 14, 1975, the District Director for the Greensboro, North Carolina, office of the Internal Revenue Service mailed a notice of deficiency to Curry. Title 26 U.S.C. § 6213 permitted Curry to petition the Tax Court for a redetermination…