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DAY v. COMMISSIONER

Docket No. 47847-86.

55 T.C.M. 1320 (1988)

T.C. Memo. 1988-316

Penelope B. Day v. Commissioner.

United States Tax Court.

Filed July 25, 1988.

Attorney(s) appearing for the Case

David M. Kirsch, 84 W. Santa Clara St., San Jose, Calif., for the petitioner. Christopher J. Croudace, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

This case is before us on cross-motions to dismiss for lack of jurisdiction. Petitioner has moved to dismiss this case for lack of jurisdiction on the ground that the notice of deficiency was not mailed to petitioner at her last known address pursuant to section 6212. Respondent has moved to dismiss this case for lack of jurisdiction on the ground that...

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