BROOKS v. COMMISSIONER

Docket No. 8929-74.

63 T.C. 709 (1975)

JOHN L. BROOKS AND SUSANNA L. BROOKS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 24, 1975.


Attorney(s) appearing for the Case

John L. Brooks and Susanna L. Brooks, pro se.

Joseph T. Chalhoub and Richard A. Jones, for the respondent.


OPINION

DAWSON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction as to Susanna L. Brooks and to change the caption of the case. We must decide whether Susanna L. Brooks, who received with her husband a joint notice of deficiency, can invoke the jurisdiction of this Court by ratifying and amending, after the 90-day statutory period, a document accepted as a timely petition captioned in both of their...

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