IP v. COMMISSIONER

Docket No. 12623-81.

43 T.C.M. 1292 (1982)

T.C. Memo. 1982-240

Joseph Ip a/k/a Kei Wai Ip v. Commissioner.

United States Tax Court.

Filed May 3, 1982.


Attorney(s) appearing for the Case

Michael L. Levine, 32 Wassau St., New York, N.Y., for the petitioner. Julius A. Jove, for the respondent.


Memorandum Opinion

SCOTT, Judge:

On June 8, 1981, petitioner filed his petition in the above-entitled case in which he alleged that respondent had determined deficiencies in his income taxes for the calendar years 1971 and 1973 in a notice of deficiency which had been mailed to him, but that the notice had not been received by him and he was not in possession of any such notice. On August 6, 1981, respondent filed a motion to dismiss the petition for lack...

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