Legal Opinion

Eichelburg v. Comm'r

United States Tax Court

Decided November 25, 2013No. Docket No. 22837-12Unpublished

1Opinion of the Court

ROBERT J. EICHELBURG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Eichelburg v. Comm'r

Docket No. 22837-12

United States Tax Court

T.C. Memo 2013-269; 2013 Tax Ct. Memo LEXIS 280;

November 25, 2013, Filed

An order of dismissal for lack of jurisdiction will be entered.

Robert J. Eichelburg, Pro se.

John D. Ellis, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: This case is before the Court on respondent's motion to dismiss. On August 22, 2013, respondent moved to dismiss for lack of jurisdiction on the ground that the petition was not filed within the 90-day period…

2Cases cited10 opinions

  1. Naftel v. CommissionerUnited States Tax Court · 1985
  2. Berra v. United StatesSupreme Court of the United States · 1956
  3. Woods v. CommissionerUnited States Tax Court · 1989
  4. McCormick v. CommissionerUnited States Tax Court · 1970
  5. Coleman v. CommissionerUnited States Tax Court · 1990

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