T.C. Memo. 1996-226
UNITED STATES TAX COURT
HERMAN W. BEACHAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11292-95. Filed May 20, 1996.
Marion F. Walker, for petitioner.
John F. Driscoll, for respondent.
MEMORANDUM OPINION
SCOTT, Judge: This case is before us on petitioner's motion
to reconsider our order of dismissal.
On August 4, 1995, respondent filed a motion to dismiss this
case for lack of jurisdiction on the ground that the petition was
not filed within the time prescribed by section 6213(a)1 or
1 All section references are to the Internal Revenue
Code, and all Rule references are to the Tax Court Rules of
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