MACAUX v. COMMISSIONER

Docket No. 2340-81.

47 T.C.M. 225 (1983)

T.C. Memo. 1983-664

Ann C. Macaux v. Commissioner.

United States Tax Court.

Filed October 31, 1983.


Attorney(s) appearing for the Case

Robert E. Nelson, 130 East Walnut St., Green Bay, Wis., for the petitioner. Ellen T. Friberg, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

On November 14, 1980, respondent issued two statutory notices of deficiency, each of which was addressed to petitioner and to her former husband (H). In one of the notices, respondent determined deficiencies in income taxes and additions to tax under sections 66511 and 6653(a) for the years 1972, 1973, 1974, and 1975. Respondent now concedes that the statutory notice for the...

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