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BOLTEN v. COMMISSIONER

Docket No. 24007-88.

95 T.C. 397 (1990)

JOHN BOLTEN, JR., AND INES BOLTEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 4, 1990.

Attorney(s) appearing for the Case

A. William Caporizzo, for the petitioners.

Barry J. Laterman and Maureen T. O'Brien, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a $108,900 deficiency in income tax for 1980 against petitioners, husband and wife. They resided in West Germany at the time the petition herein was filed. At issue is whether the mitigation provisions of sections 1311-13141 are applicable to lift the bar of the statute of limitations against assessment which had otherwise expired.2 The facts...

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