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BIRNIE v. COMMISSIONER

Docket Nos. 23674, 23675.

16 T.C. 861 (1951)

MARJORIE F. BIRNIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN URQUHART BIRNIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 23, 1951.

Attorney(s) appearing for the Case

Carl A. Stutsman, Jr., Esq., for the petitioners.

B. H. Neblett, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The petitioners, in their petitions, assign as error the failure of the Commissioner to comply with the requirements of section 272 (a) in regard to the mailing of a notice of deficiency. The proceeding was called for hearing on the merits at which time counsel for the petitioners moved to dismiss the proceedings for lack of jurisdiction based upon the alleged improper mailing. The facts upon that issue have been stipulated...

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