AXE v. COMMISSIONER

Docket No. 218-72.

58 T.C. 256 (1972)

BAKER L. AND HELEN D. AXE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 9, 1972.


Attorney(s) appearing for the Case

Baker L. Axe, pro se.

II. Lloyd Nearing, for the respondent.


OPINION

DAWSON, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction.

Petitioners' legal residence was in Lakewood, Calif., when they filed their petition in this proceeding.

A statutory notice of deficiency was mailed by respondent to the petitioners on September 28, 1971, determining income tax deficiencies of $1,513.26 for 1968 and $1,641.06 for 1969. On December 20, 1971, the petitioners, acting...

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