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RAPPAPORT v. COMMISSIONER

Docket No. 2415-70.

55 T.C. 709 (1971)

JACOB L. RAPPAPORT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 1, 1971.

Attorney(s) appearing for the Case

Jacob L. Rappaport, pro se.

Ronald A. Wagenheim and Marwin A. Batt, for the respondent.

OPINION

TANNENWALD, Judge:

This case is before us on a motion to dismiss the petition herein for lack of jurisdiction.

Petitioner's legal residence was New York, N.Y., at the time of the filing of the petition.

A statutory notice of deficiency in Federal income tax was mailed to petitioner on January 23, 1970. It asserted deficiencies as follows:

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