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FREEDMAN v. COMMISSIONER

Docket No. 3740-78.

71 T.C. 564 (1979)

IRVING FREEDMAN AND THELMA FREEDMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1979.

Attorney(s) appearing for the Case

Arthur M. Gurfein, for the petitioners.

Joan Ronder Domike, for the respondent.

WILBUR, Judge:

This matter comes before the Court on respondent's motion to dismiss for lack of jurisdiction insofar as the petition alleges error in the imposition of an excise tax pursuant to the provisions of section 1491.1 The issue thus presented by respondent's motion is whether this Court has jurisdiction to redetermine an excise tax deficiency under section 1491.

FINDINGS OF FACT

Petitioners are Irving...

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