PRELOZNIK v. COMMISSIONER

Docket No. 2544-78.

39 T.C.M. 1244 (1980)

T.C. Memo. 1980-76

Joseph F. Preloznik v. Commissioner.

United States Tax Court.

Filed March 18, 1980.


Attorney(s) appearing for the Case

Joseph F. Preloznik, pro se, 5618 Comanche Way, Madison, Wis. Joseph R. Peters, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $550.03 in petitioner's income taxes for 1973. The sole issue is whether respondent timely mailed duplicate originals of the statutory notice of deficiency to petitioner and to the special administrator of the estate of Dolores J. Preloznik.

Findings of Fact

Petitioner resided in Madison, Wisconsin, when he filed his petition.

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