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JONES v. COMMISSIONER

Docket No. 8081-73.

62 T.C. 1 (1974)

WILLIAM JONES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 1, 1974.

Attorney(s) appearing for the Case

Dennis Sherman, for the petitioner.

Paul G. Topolka and Thomas Bulleit, for the respondent.

OPINION

DAWSON, Judge:

On March 29, 1973, the petitioner's taxable period was terminated by action of the district director of internal revenue pursuant to section 6851.1 Respondent has not sent a statutory notice of deficiency to the petitioner. On November 9, 1973, the petitioner filed a petition seeking relief. On December 21, 1973, respondent moved to dismiss the case for lack of jurisdiction.

Respondent points...

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