KINLEY v. COMMISSIONER

Docket No. 28627-83.

48 T.C.M. 604 (1984)

T.C. Memo. 1984-382

Randolph J. Kinley v. Commissioner.

United States Tax Court.

Filed July 24, 1984.


Attorney(s) appearing for the Case

Daniel A. Raas, 1601 F. Street, Bellingham, Wash., for the petitioner. Thomas N. Tomashek, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction filed December 9, 1983, to which petitioner filed an objection.

All the facts necessary to our decision with respect to respondent's motion have been stipulated and are found accordingly.

At the time the petition in this case was filed, petitioner resided in Bellingham, Washington. Petitioner is a fisherman and sometimes remains...

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