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STEVENSON v. COMMISSIONER

Docket No. 15671-81.

43 T.C.M. 289 (1982)

T.C. Memo. 1982-16

Wayne E. Stevenson and Marilyn J. Stevenson v. Commissioner.

United States Tax Court.

Filed January 12, 1982.

Attorney(s) appearing for the Case

John V. Donnelly, 1200 Register & Tribune Bldg., Des Moines, Iowa, for the petitioners. Robert M. Fowler, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case is presently before the Court on petitioners' Motion to Dismiss. The sole issue for decision is whether this Court lacks jurisdiction to redetermine deficiencies in petitioners' income taxes because of the alleged defective nature of respondent's notice of deficiency and answer.

On April 13, 1981 respondent sent petitioners, husband and wife, a notice of deficiency. The notice determined deficiencies in...

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