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    Athens v. Commissioner, 1st Cir. (1998)

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    The US Court of Appeals for the First Circuit affirmed the tax court's dismissal of Athens Pizza of Jaffrey, Inc.'s petition for lack of jurisdiction. The tax court had dismissed the petition essentially for the reasons stated in its order, finding that no notice of deficiency was issued after the petition was filed in 1994 and that the 1997 petition was untimely under 26 U.S.C. 6213(a). The Court of Appeals rejected Athens Pizza's arguments and concluded, as did the tax court, that the dismissal was proper.

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    Athens v. Commissioner, 1st Cir. (1998)

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    Scribd Government Docs
    9 views6 pages
    The US Court of Appeals for the First Circuit affirmed the tax court's dismissal of Athens Pizza of Jaffrey, Inc.'s petition for lack of jurisdiction. The tax court had dismissed the petition essentially for the reasons stated in its order, finding that no notice of deficiency was issued after the petition was filed in 1994 and that the 1997 petition was untimely under 26 U.S.C. 6213(a). The Court of Appeals rejected Athens Pizza's arguments and concluded, as did the tax court, that the dismissal was proper.

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    Filed: 1998-02-04 Precedential Status: Precedential Docket: 97-2170

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    The US Court of Appeals for the First Circuit affirmed the tax court's dismissal of Athens Pizza of Jaffrey, Inc.'s petition for lack of jurisdiction. The tax court had dismissed the petition essentially for the reasons stated in its order, finding that no notice of deficiency was issued after the petition was filed in 1994 and that the 1997 petition was untimely under 26 U.S.C. 6213(a). The Court of Appeals rejected Athens Pizza's arguments and concluded, as did the tax court, that the dismissal was proper.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    Download as pdf
    9 views6 pages

    Athens v. Commissioner, 1st Cir. (1998)

    Uploaded by

    Scribd Government Docs
    The US Court of Appeals for the First Circuit affirmed the tax court's dismissal of Athens Pizza of Jaffrey, Inc.'s petition for lack of jurisdiction. The tax court had dismissed the petition essentially for the reasons stated in its order, finding that no notice of deficiency was issued after the petition was filed in 1994 and that the 1997 petition was untimely under 26 U.S.C. 6213(a). The Court of Appeals rejected Athens Pizza's arguments and concluded, as did the tax court, that the dismissal was proper.

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    of 6

    USCA1 Opinion

    [NOT FOR PUBLICATION]

    UNITED STATES COURT OF APPEALS


    FOR THE FIRST CIRCUIT
    ____________________

    No. 97-2170

    ATHENS PIZZA OF JAFFREY, INC.,

    Petitioner, Appellant,

    v.

    COMMISSIONER OF INTERNAL REVENUE,

    Respondent, Appellee.

    ____________________

    ON APPEAL FROM THE ORDER OF


    THE UNITED STATES TAX COURT

    ____________________

    Before

    Boudin, Stahl and Lynch,


    Circuit Judges.
    ______________

    ____________________

    Albert Newell on brief for appellant.


    _____________
    Loretta C. Argrett, Assistant Attorney General, Teresa E.
    __________________
    _________

    McLaughlin and Tamara W. Ashford, Attorneys, Tax Division, Departme


    __________
    _________________
    of Justice, on brief for appellee.

    ____________________

    February 3, 1998
    ____________________

    Per Curiam.
    __________

    tax court

    in its

    Essentially for the reasons stated

    order of

    dismissal, appellant's

    by the

    petition

    properly was

    dismissed for lack of jurisdiction.

    appellant's arguments

    that no notice

    the petition

    and conclude,

    as did

    of deficiency was issued after

    filed in

    1997 was untimely

    6213(a).

    Affirmed.
    ________

    See 1st Cir. Loc. R. 27.1.


    ___

    We reject

    the tax

    court,

    1994 and that

    under 26

    U.S.C.

    -2-

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