T.C. Memo. 1997-272
UNITED STATES TAX COURT
CHARLES CRELLIN DOUGLASS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26194-96. Filed June 16, 1997.
Charles Crellin Douglass, pro se.
Nancy Graml, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This matter is before us on respondent's
motion to dismiss this case for lack of jurisdiction (respon-
dent's motion) over petitioner's (1) taxable year 1991 because
the petition was not timely filed and (2) taxable year 1995
because respondent did not issue a notice of deficiency for that
year to petitioner. We conclude that this Court has no jurisdic-
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