T.C. Memo. 1996-397
UNITED STATES TAX COURT
RUBEN G. HINOJOS, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5593-95. Filed August 26, 1996.
Ruben G. Hinojos, Jr., pro se.
Shari C. Mauney, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case is before the
Court on respondent's motion to dismiss for lack of jurisdiction
under Rule 40. The basis for the motion is that the petition was
not timely filed under section 6213(a).1
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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