1. Home
  2. Browse Decisions
  3. T.C.
  4. 82 T.C.
  5. 82 T.C. 618 (1984)
 

MOLLET v. COMMISSIONER

Docket No. 3633-83.

82 T.C. 618 (1984)

MERLIN L. MOLLET, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 18, 1984.

Attorney(s) appearing for the Case

Shannon M. O'Toole, for the petitioner.

Dale L. Newland and Gerald W. Leland, for the respondent.

KÖRNER, Judge:

This matter is before the Court on cross-motions by the parties to dismiss for lack of jurisdiction. Petitioner's motion is based upon the alleged failure of respondent to send his statutory notice of deficiency with respect to the years 1978 and 1979 to petitioner at his last known address, as required by section 6212(b)(1).1 Respondent's motion to dismiss is based upon the alleged failure of petitioner to file...

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