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LERER v. COMMISSIONER

Docket No. 4056-68.

52 T.C. 358 (1969)

NATHAN LERER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 2, 1969.

Attorney(s) appearing for the Case

Martin D. Cohen, for the petitioner.

William M. Gross, for the respondent.

OPINION

SCOTT, Judge:

On November 25, 1968, respondent filed a motion to dismiss the above-entitled case for lack of jurisdiction on the ground that no statutory notice of deficiency authorized by section 6212, I.R.C. 1954,1 and required by section 6213 (a) to form the basis for an appeal to this Court has been sent to petitioner with respect to the taxable years alleged to be...

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