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WESTHEIMER v. COMMISSIONER

Docket No. 8130-83.

48 T.C.M. 373 (1984)

T.C. Memo. 1984-327

Harold B. Westheimer and Claire Westheimer v. Commissioner.

United States Tax Court.

Filed June 26, 1984.

Attorney(s) appearing for the Case

Alan Horn, 485 Fifth Ave., New York, N.Y., for the petitioners. Paulette Segal, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

The issue before us involves the dismissal of the petition herein for the taxable year 1978. Petitioners contend that the petition must be dismissed because the notice of deficiency for 1978 was not sent to petitioners' "last known address" within the meaning of section 6212 (b)(1).1 Respondent contends that the petition must be dismissed...

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