1. Home
  2. Browse Decisions
  3. T.C.
  4. 49 T.C.
  5. 49 T.C. 227 (1967)
 

EATON v. COMMISSIONER

Docket Nos. 4486-67, 4497-67.

49 T.C. 227 (1967)

ANITA R. EATON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DONALD A. EATON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 14, 1967.

Attorney(s) appearing for the Case

Foster J. Fludine, for the petitioner in docket No. 4486-67.

Edward M. Greenwald and Edward A. Lebit, for the petitioner in docket No. 4497-67.

Donald H. Richards, for the respondent.

OPINION

DAWSON, Judge:

On November 2, 1967, respondent filed separate motions to dismiss these cases for lack of jurisdiction on the ground that the petitions were not filed by the proper parties. Pursuant to the request of petitioners, the motions were heard at the trial session in Cleveland, Ohio, on November 27, 1967.

A notice of deficiency was mailed on June 9, 1967, by respondent to the petitioner, Anita R. Eaton, at her last-known address...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases