Court of Appeals for the Second Circuit January 3, 1992, 214, Docket 91-4099 (Sheldon B. Bufferd Phyllis Bufferd v. Commissioner of Internal Revenue)

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MESKILL, Circuit Judge:

Sheldon Bufferd appeals from a decision of the United States Tax Court imposing a tax deficiency on him for the year 1979. The sole issue on appeal is whether the Commissioner of Internal Revenue (Commissioner) timely assessed the deficiency. The tax court held that the Commissioner was not barred by the limitation provision of the Internal Revenue Code.

We affirm.