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AVISON v. COMMISSIONER

Docket No. 17555-79.

41 T.C.M. 728 (1981)

T.C. Memo. 1981-21

Lilian A. Avison v. Commissioner.

United States Tax Court.

Filed January 26, 1981.

Attorney(s) appearing for the Case

Gregg M. Anderson, 100 California St., San Francisco, Calif. and Jean A. Deeds, for the petitioner. Michael Neil Gendelman and Chase Gibson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion for summary judgment filed November 4, 1980. Petitioner filed a statement in opposition to respondent's motion and a memorandum of points and authorities. A hearing on the motion was held on January 7, 1981, in Washington, D.C.

At issue is whether an "amended joint return" for 1977 filed by the petitioner and her husband on November 8, 1979, after the notice...

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