No. 82-4367.

709 F.2d 12 (1983)

Ben D. and Patricia D. STEVENS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 5, 1983.

Attorney(s) appearing for the Case

George A. Young, Ben D. Stevens, Houston, Tex., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Dept. of Justice, John H. Menzel, Director, Tax Div., Washington, D.C., for respondent-appellee.

Before RUBIN and JOLLY, Circuit Judges, and PUTNAM, District Judge.


The Tax Court is given jurisdiction over cases in which a taxpayer timely petitions for redetermination of a deficiency determined by the Secretary of the Treasury and communicated to the taxpayer by a notice of deficiency. 26 U.S.C. § 6212 (1976). The issue is whether the Tax Court obtains jurisdiction when the taxpayers petition it for redetermination of a deficiency erroneously assessed on the basis that the taxpayer had failed to report a specific...

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