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ESTATE OF RICKMAN v. COMMISSIONER

Docket No. 13468-94.

70 T.C.M. 1335 (1995)

T.C. Memo. 1995-545

Estate of Doris L. Rickman, Deceased, Doris K. Rickman, Executrix v. Commissioner.

United States Tax Court.

Filed November 16, 1995.

Attorney(s) appearing for the Case

T. Scott Tufts, Asheville, N.C., for the petitioner. James E. Gray, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This case is before the Court on petitioner's Motion to Dismiss for Lack of Jurisdiction, as Amended, and petitioner's Motion to Strike. The issue for decision concerns the validity of the notice of deficiency issued in this case and whether respondent "determined" a deficiency in petitioner's Federal estate tax within the meaning of section 6212(a).1

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