ERICKSON v. COMMISSIONER

Docket No. 12670-88.

61 T.C.M. 2073 (1991)

T.C. Memo. 1991-97

Garrett C. Erickson v. Commissioner.

United States Tax Court.

Filed March 5, 1991.


Attorney(s) appearing for the Case

Kevin O'Connell, 121 S.W. Morrison, Portland, Ore., for the petitioner. Ralph W. Jones, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

This matter is before the Court at this time on a motion by each party for summary judgment. The parties have also submitted a stipulation of facts and each party has submitted a brief in support of his respective position.

In his motion respondent seeks summary judgment (1) that a notice of deficiency mailed by respondent to petitioner on April 14, 1988, constitutes a valid notice of deficiency...

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