Athens v. Commissioner

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[NOT FOR PUBLICATION]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-