LOOPER v. COMMISSIONER

Docket No. 12016-78.

73 T.C. 690 (1980)

JOHN STUART LOOPER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1980.


Attorney(s) appearing for the Case

John Stuart Looper, pro se.

Frank W. Louis, for the respondent.


OPINION

NIMS, Judge:

This matter comes to us on respondent's motion to dismiss this case for lack of jurisdiction on the grounds that the petition was filed after the expiration of the statutory 150-day response period and on petitioner's motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was sent to an improper address.

I.

The facts in this case are not in dispute. Petitioner John Stuart Looper...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases