Estate of Doris N. Barrett, Deceased, Larry T. Acord, Co-Executor v. Commissioner Internal Revenue Service

87 F.3d 1318 78 A.F.T.R.2d 96 -5159, 96-2 USTC P 50,378 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ESTATE OF Doris N. BARRETT, Deceased, Larry T. Acord, co-executor, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 95-70102. United States Court of Appeals, Ninth Circuit. Submitted June 7, 1996. * Decided June 12, 1996. 1 Before: BRUNETTI and RYMER, Circuit Judges, and TANNER, ** District Judge. 2 MEMORANDUM *** 3 Larry T. Accord, co-executor of the estate of Doris N. Barrett, appeals the Tax Court's dismissal of his petition for a redetermination of deficiency. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a)(1) and affirm. 4 Appellant concedes that his petition for redetermination was filed more than ninety days after the Commissioner's issuance of a notice of deficiency. Thus, so long as the notice of deficiency was validly issued, Appellant would also concede that the Tax Court properly dismissed his petition for…