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SIBEN v. COMMISSIONER

Docket No. 5027-85.

60 T.C.M. 524 (1990)

T.C. Memo. 1990-435

Gary L. Siben, Michelle Siben, Sidney Siben, Stella Siben, Stephen G. Siben, Eileen L. Siben, Walter Siben and Lillian Siben v. Commissioner.

United States Tax Court.

Filed August 13, 1990.

Attorney(s) appearing for the Case

Howard Philip Newman, for the petitioners.

Randall L. Preheim, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge.

Pending before this Court is a motion for summary judgment filed by petitioners on June 11, 1990, together with respondent's notice of objection filed on July 5, 1990. The issue before the Court involves the statute of limitations, or more precisely whether this Court should follow the decision of the Court of Appeals in Kelley v. Commissioner [89-1 USTC ¶ 9360], 877 F.2d...

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