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CESPEDES v. COMMISSIONER

Docket No. 81413.

33 T.C. 214 (1959)

LUIS AND REINA CESPEDES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 6, 1959.

Attorney(s) appearing for the Case

Andrew S. Coxe, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner moved to dismiss this case for lack of jurisdiction. The parties were given an opportunity to be heard on that motion but there was no appearance for the petitioners.

The notice of deficiency was mailed to the taxpayers by registered mail on January 29, 1959, to their last known address, which was in Miami, Florida. The envelope in which the petition was mailed to the Court was mailed from Habana,...

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