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DELMAN v. COMMISSIONER

Docket No. 1844-65.

25 T.C.M. 328 (1966)

T.C. Memo. 1966-59

Joseph Delman and Jeanette Delman v. Commissioner.

United States Tax Court.

Filed March 22, 1966.

Attorney(s) appearing for the Case

Martin D. Cohen, 744 Broad St., Newark, N. J., for the petitioners. Leo A. Burgoyne, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

In this proceeding, the petitioners and the respondent have both filed motions to dismiss for lack of jurisdiction. The petitioners contend that the notice of deficiency was not valid because it was not mailed to them in accordance with section 6212 of the Internal Revenue Code of 1954;1 and the respondent seeks dismissal...

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