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ROBINSON v. COMMISSIONER

Docket No. 6812-71.

57 T.C. 735 (1972)

SAMUEL G. ROBINSON AND ANNE S. ROBINSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 13, 1972.

Attorney(s) appearing for the Case

Thomas S. Loop, for the petitioners.

Andrew S. Coxe and Bruce McArdle, for the respondent.

OPINION

SIMPSON, Judge:

This case is before the Court on the petitioners' motion to strike the answer of the respondent. The motion raises the issue of which party has the burden of proving when a notice of deficiency is received where the notice is incorrectly addressed and the taxpayers plead the statute of limitations.

On August 13, 1971, a notice of deficiency for the taxable year 1967 was mailed to the petitioners at 7821 Freret Street...

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