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BLAIR v. COMMISSIONER

Docket No. 12081-88.

58 T.C.M. 540 (1989)

T.C. Memo. 1989-584

Craig D. Blair v. Commissioner.

United States Tax Court.

Filed October 30, 1989.

Attorney(s) appearing for the Case

John Gigounas and Edward B. Simpson, 50 California St., San Francisco, Calif., for the petitioner. Sheila Olaksen, for the respondent.

Memorandum Opinion

GERBER, Judge:

Petitioner moved for reconsideration of our opinion, filed August 28, 1989 [Dec. 45,970(M)] (T.C. Memo. 1989-454). In that opinion we decided that respondent had mailed a notice of deficiency to petitioner's "last known address," that the petition was untimely, and that the case should be dismissed for lack of jurisdiction. In his motion for reconsideration, petitioner argues that respondent...

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