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NAPPI v. COMMISSIONER

Docket No. 7259-71.

58 T.C. 282 (1972)

VINCENT O. NAPPI, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 11, 1972.

Attorney(s) appearing for the Case

Vincent O. Nappi, Jr., pro se.

H. Lloyd Nearing, for the respondent.

OPINION

DAWSON, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction.

Petitioner's legal residence was Covina, Calif., when he filed his petition in this proceeding.

A statutory notice of deficiency was mailed by respondent to the petitioner on May 28, 1971, determining an income tax deficiency of $889.96 for the year 1969. After he received the notice of deficiency, the petitioner, through his representative...

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