RAVIN v. COMMISSIONER

Docket No. 13072-80.

41 T.C.M. 1064 (1981)

T.C. Memo. 1981-107

Michael J. Ravin and Barbara S. Ravin v. Commissioner.

United States Tax Court.

Filed March 9, 1981.


Attorney(s) appearing for the Case

Ronald K. Van Wert, Professional Corp., 19762 MacArthur Blvd., Irvine, Calif., for the petitioners. Michael Cohen and H. Lloyd Nearing, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case is presently before the Court on petitioners' motion to dismiss for lack of jurisdiction. The two grounds asserted in support of their motion are (1) that consents signed by the petitioners extending the statutory period for assessment with respect to the calendar year 1975 were invalid and the statute of limitations thus barred the issuance of an alleged defective notice of deficiency, and...

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