Court Opinion

ID: 2965158
Source: CourtListenerOpinion
Date Created: 2015-09-21 21:36:20.420279+00
Date Added: 2024-06-11T11:21:11.202808
License: Public Domain

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                                [NOT FOR PUBLICATION]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, Department
        __________     _________________
        of Justice, on brief for appellee.

                                 ____________________

                                   February 3, 1998
                                 ____________________

                 Per Curiam.   Essentially for the reasons stated  by the
                 __________

            tax court  in its  order of  dismissal, appellant's  petition

            properly was  dismissed for lack of jurisdiction.   We reject

            appellant's arguments  and conclude,  as did  the tax  court,

            that no notice  of deficiency was issued after  1994 and that

            the petition  filed in  1997 was untimely  under 26  U.S.C.  

            6213(a).

                 Affirmed.  See 1st Cir. Loc. R. 27.1.
                 ________   ___

                                         -2-