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Судебные дела / Зарубежная практика  / KOMEZ & CHANTHA YIN HANSEN, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee., United States Court of Appeals For the First Circuit, No. 98-1037, July 1, 1998

KOMEZ & CHANTHA YIN HANSEN, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee., United States Court of Appeals For the First Circuit, No. 98-1037, July 1, 1998

24.06.2008  

KOMEZ & CHANTHA YIN HANSEN, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals For the First Circuit

No. 98-1037

July 1, 1998

UNPUBLISHED OPINION

NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT

ON APPEAL FROM THE ORDER OF THE UNITED STATES TAX COURT

[HON. MARY ANN COHEN, CHIEF JUDGE]

Before ═ Selya, Circuit Judge , Campbell, Senior Circuit Judge , and Lynch, Circuit Judge .

═════ Albert Newell on brief for appellants.

═════

Loretta C. Argrett , Assistant Attorney General, Tamara W. Ashford and Teresa E. McLaughlin , Attorneys, Tax Division, Department of Justice, on brief for appellee.

Per Curiam . ═ Essentially for the reasons stated by the tax court in its order of dismissal for lack of jurisdiction, appellants' petition properly was dismissed as untimely under 26 U.S.C. ╖ 6213(a). ═ We are not persuaded by appellants' argument that the 1994 notice of deficiency was rescinded.

Affirmed . ═ See 1st Cir. Loc. R. 27.1.

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