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OVERTON v. COMMISSIONER

Docket No. 9704-82.

46 T.C.M. 1145 (1983)

T.C. Memo. 1983-500

Bill Max Overton v. Commissioner.

United States Tax Court.

Filed August 18, 1983.

Attorney(s) appearing for the Case

Bill Max Overton, pro se, Corning, Calif. Neal O. Abreu, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

This case is before the Court on cross motions to dismiss for lack of jurisdiction.1 Petitioner contends that notices of deficiency were not timely mailed to him for the years in issue and, in the alternative, that the notice of deficiency for 1975 was not sent to his last known address. Respondent contends that notices of deficiency for the years in issue were timely...

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