ISABEL v. COMMISSIONER

Docket No. 9096-79.

40 T.C.M. 393 (1980)

T.C. Memo. 1980-181

Robert S. Isabel and Jean Z. Isabel v. Commissioner.

United States Tax Court.

Filed May 21, 1980.


Attorney(s) appearing for the Case

Robert S. Isabel, pro se, Hudson, Ohio. Jack E. Prestrud, for the respondent.


Memorandum and Opinion

WILES, Judge:

This matter is before us on respondent's motion to dismiss for lack of jurisdiction filed August 2, 1979.

Respondent mailed a statutory notice of deficiency in Federal income taxes to each petitioner on March 29, 1979. The notices asserted deficiencies as follows:


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