Patrick Anthony Masino - Page 1

                                        T.C. Memo. 1998-118                                             

                                     UNITED STATES TAX COURT                                            

                             PATRICK ANTHONY MASINO, Petitioner v.                                      
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 14987-96.             Filed March 25, 1998.                                

                  Patrick A. Masino, pro se.                                                            
                  Steven M. Roth, for respondent.                                                       

                                        MEMORANDUM OPINION                                              
                  GERBER, Judge:  This case is before the Court on                                      
            respondent’s Motion to Dismiss for Lack of Jurisdiction, filed                              
            August 13, 1997.  Respondent contends that this case should be                              
            dismissed because the petition was not filed within 90 days after                           
            the notice of deficiency was mailed pursuant to section 6213(a).1                           

                  1 All section references are to the Internal Revenue Code in                          

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