WALLACE v. COMMISSIONER

Docket No. 8421-73.

34 T.C.M. 619 (1975)

T.C. Memo. 1975-133

Lewis G. Wallace and Lottie N. Wallace v. Commissioner.

United States Tax Court.

Filed May 7, 1975.


Attorney(s) appearing for the Case

John J. Weiler, Hibernia Bank Bldg., New Orleans, La., for the petitioners. Bruce A. McArdle, for the respondent.


Memorandum Opinion

SCOTT, Judge:

On February 18, 1975, petitioners filed a motion to dismiss the above-entitled case as to the calendar year 1964 for lack of jurisdiction on the ground that the notices of deficiency issued by respondent for that year to petitioners were invalid since each of them was issued after the period of limitation for assessment of any deficiency in tax had expired.

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