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VINCENT J. MARANTO v. COMMISSIONER

Docket No. 16364-98.

78 T.C.M. 258 (1999)

T.C. Memo. 1999-266

Vincent J. and Susan L. Maranto v. Commissioner.

United States Tax Court.

Filed August 9, 1999.

Attorney(s) appearing for the Case

Victor A. Latham, for the petitioners.

Jordan Musen, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge.

This case is before the Court on cross-motions to dismiss for lack of jurisdiction. It was heard pursuant to section 7443A. Respondent contends that petitioners failed to file their petition within the time prescribed by section 6213(a),1 while petitioners contend that the notice of deficiency was invalid because respondent failed to mail it to petitioners' last known address...

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