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KEHEW v. COMMISSIONER

Docket No. 13545-82.

46 T.C.M. 478 (1983)

T.C. Memo. 1983-354

Roger M. Kehew v. Commissioner.

United States Tax Court.

Filed June 16, 1983.

Attorney(s) appearing for the Case

Roger M. Kehew, pro se, San Diego, Calif. Patrick C. McGovern, for the respondent.

Memorandum Opinion

WILES, Judge:

This case is before us on respondent's motion to dismiss for failure to state a claim upon which relief can be granted, filed on October 22, 1982, pursuant to Rule 40,1 and heard on February 17, 1983.

Petitioner resided in San Diego, California, when he filed his petition and amended petition in this case.

By statutory notice, dated April 14, 1982, respondent determined that petitioner...

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