Bill Wright Toyota, Inc. v. Commissioner

BILL WRIGHT TOYOTA, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bill Wright Toyota, Inc. v. Commissioner

Docket No. 22854-90.

United States Tax Court

T.C. Memo 1992-344; 1992 Tax Ct. Memo LEXIS 359; 63 T.C.M. (CCH) 3146;

June 15, 1992, Filed

An appropriate order will be entered.

Stephen H. Boyle, for petitioner.

Terri A. Merriam, for respondent.

NAMEROFF

NAMEROFF

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction on the grounds of an untimely filed petition. Respondent contends the notice of…