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BLOCK v. COMMISSIONER

Docket No. 2465.

2 T.C. 761 (1943)

OSCAR BLOCK AND ESTHER BLOCK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 27, 1943.

Attorney(s) appearing for the Case

Elden McFarland, Esq., for the petitioners.

Edward M. Woolf, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner has moved to dismiss this proceeding for lack of jurisdiction, the petitioners oppose that motion, and the parties have been heard on the motion. The Commissioner sent by registered mail on April 8, 1943, a notice to the petitioners that he had determined a deficiency in their income tax for the calendar year 1941 in the amount of $224.54. It was addressed to the petitioners at 2025 Eye Street. N. W., Washington...

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