T.C. Summary Opinion 2001-88 UNITED STATES TAX COURT JOHN RALPH JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 231-01S. Filed June 13, 2001. John Ralph Johnson, pro se. Sandra Veliz, for respondent. LARO, Judge: This case was heard pursuant to the provisions of section 7463 in effect at the time the petition was filed.1 Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that petitioner failed to petition the Court timely. Petitioner objects to respondent's motion, 1 Subsequent section references are to the Internal Revenue Code in effect for the years in issue. Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 Next
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