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GRUEVSKI v. COMMISSIONER

Docket Nos. 28826-89, 28827-89.

59 T.C.M. 842 (1990)

T.C. Memo. 1990-291

Mirjana Gruevski and Stephan Gruevski v. Commissioner. Field Force, Inc. v. Commissioner.

United States Tax Court.

Filed June 12, 1990.

Attorney(s) appearing for the Case

Nathaniel Ruff, 1802 E. Columbus Dr., East Chicago, Ind., and Max Cohen, for the petitioners. J. Eric Lawson, for the respondent.

Memorandum Opinion

HAMBLEN, Judge:

This matter is before the Court on respondent's separate Motions to Dismiss for Lack of Jurisdiction as to petitioners Stephan Gruevski and Field Force, Inc., filed February 5, 1990. Petitioners answered on March 5, 1990, and this matter was set for hearing on June 18, 1990. Nonetheless, we have determined that this matter can be resolved without a hearing.

By a notice of deficiency dated September 7, 1989, respondent...

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