Memorandum Opinion
TANNENWALD, Judge:
This case is before us on respondent's motion to dismiss as to lack of jurisdiction as to each petitioner.
With respect to Cynthia Tuverson, the notice of deficiency was issued by respondent only to Arthur Tuverson. As a consequence and as the parties agree, this Court has no jurisdiction over Cynthia Tuverson, and respondent's motion to dismiss for lack of jurisdiction over her will be granted.
On November...
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