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CLIFTON v. COMMISSIONER

Docket No. 17442-80.

42 T.C.M. 1028 (1981)

T.C. Memo. 1981-493

H. Lee Clifton, deceased, by Glenn E. Clifton and Mary L. Clifton v. Commissioner.

United States Tax Court.

Filed September 10, 1981.

Attorney(s) appearing for the Case

William Cohan, for the petitioners. Cynthia J. Olson, for the respondent.

Memorandum Opinion

WILES, Judge:

This case is before us on respondent's motion to dismiss the petition with respect to H. Lee Clifton, deceased, for lack of jurisdiction on the ground that the petition was not filed by the proper party. A hearing on this motion was held on June 1, 1981, in Denver, Colorado.

On June 17, 1980, respondent mailed a statutory notice of deficiency to "Mr. H. Lee Clifton and Mrs. Mary L. Clifton, 4606 Ramsey Avenue, Austin...

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