CLODFELTER v. COMMISSIONER

Docket No. 1553-69.

57 T.C. 102 (1971)

FLOYD R. CLODFELTER AND ENNA L. CLODFELTER, HUSBAND AND WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 18, 1971.


Attorney(s) appearing for the Case

Warren V. Clodfelter and Richard F. Kroetch, for the petitioners.

Norman H. McNeil for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax for 1960 through 1964 in the total amount of $593,601.50, together with additions to the tax for each year under section 6653(a)1 in the total amount of $29,680.06. Petitioners have filed a motion to dismiss the petition, contending that this Court lacks jurisdiction. The question presented for decision is whether the notice of deficiency was mailed...

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