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KAROSEN v. COMMISSIONER

Docket No. 15384-82.

46 T.C.M. 1278 (1983)

T.C. Memo. 1983-540

Julius Karosen and Hannah Karosen v. Commissioner.

United States Tax Court.

Filed August 31, 1983.

Attorney(s) appearing for the Case

Robert C. Mannheim, for the petitioners. Karl D. Zufelt, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Both parties in this case have filed motions to dismiss for lack of jurisdiction. The petitioners claim that their motion should be granted because the deficiency notice was not sent to their "last known address" within the meaning of section 6212(b).1 The respondent on the other hand contends that his motion should be granted because the notice was sent to the last known...

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