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LIGHTSEY v. COMMISSIONER

Docket No. 21086-94.

70 T.C.M. 431 (1995)

T.C. Memo. 1995-394

Steve G. and Delora Lightsey v. Commissioner.

United States Tax Court.

Filed August 16, 1995.

Attorney(s) appearing for the Case

Steve G. and Delora Lightsey, pro se. John E. Harper and Jordan S. Musen, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on (1) Respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 27, 1994, and (2) respondent's Motion to Dismiss for Lack of Jurisdiction as to Delora Lightsey, filed May 4, 1995.

Respondent contends in her motion filed May 4, 1995, that the notice of deficiency that is the focus of this case is invalid as to petitioner Delora Lightsey. In this regard respondent...

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