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filing a petition with the Court on April 18, 1980. McClamma v.
Commissioner, supra at 757. The Court further concluded that,
following his discharge in bankruptcy, John McClamma failed to
file a petition with the Court within the time prescribed in
section 6213(f). That Court stated:
As to the time John had to file a new petition in
this Court, respondent argues that the unexpired
portion of the 90-day period provided under section
6213(a) is added to the 60 days provided by section
6213(f). Since the 90-day period was stayed by the
filing of a bankruptcy petition after having run 17
days, 73 days plus the 60 days allowed after the
automatic stay was lifted yields 133 days. We agree
with respondent that John had until January 30, 1981
(133 days from the date of discharge in bankruptcy,
Sept. 19, 1980), to file a new petition in this Court
to contest his Federal income tax liability for 1977.
[Fn. refs. omitted.]
Id. at 757-758; see Ash v. Commissioner, T.C. Memo. 1989-367.
The parties in the instant case disagree whether the
petition was timely filed with respect to the notices of
deficiency for the taxable years 1989, 1990, and 1991.
Respondent contends that, by virtue of petitioner's bankruptcy
filings (and the resulting suspensions of the running of the 90-
day period for filing a timely petition with the Court pursuant
to section 6213(f)), the time for filing a timely petition with
the Court expired on June 23, 1997. Petitioner counters that his
petition was timely filed on the ground that section 6213(f)
served to extend the period for filing a petition to September 4,
1997--150 days after the date that the bankruptcy court entered
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