NORTHROP v. COMMISSIONER

Docket No. 6231-79.

47 T.C.M. 1334 (1984)

T.C. Memo. 1984-141

John L. Northrop, Jr., and Irene F. Northrop v. Commissioner.

United States Tax Court.

Filed March 22, 1984.


Attorney(s) appearing for the Case

John L. Northrop, Jr., pro se, Bensenville, Ill. Lawrence C. Letkewicz, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies of $16,080.00 and $64.00 in petitioners' 1975 and 1976 Federal income taxes, respectively. After concessions, the sole issue is whether the mailing of a notice of deficiency suspends the running of the statute of limitations on assessment.

Findings of Fact

Petitioners, John L. Northrop, Jr. and Irene F. Northrop, resided in Bensenville, Ill., when the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases