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HANASHIRO v. COMMISSIONER

Docket No. 10486-98.

77 T.C.M. 1539 (1999)

T.C. Memo. 1999-78

Paul K. Hanashiro v. Commissioner.

United States Tax Court.

Filed March 12, 1999.

Attorney(s) appearing for the Case

Bruce E. Gardner, for the petitioner. Melinda Williams, Peter Reilly, and John Q. Walsh, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This case is before the Court on petitioner's motion to dismiss for lack of jurisdiction.1 Petitioner contends that the notices of deficiency at issue in this case are invalid and/or that the notices of deficiency were rescinded before the filing of the petition. As discussed in greater detail below, we will deny petitioner's motion to dismiss. However, we will dismiss for...

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