United States Tax Court.
Memorandum Opinion
SWIFT, Judge:
By statutory notices of deficiency dated December 7, 1982, respondent determined deficiencies in petitioner's Federal income tax liabilities as follows:
Year Deficiency 1979 ............ $10,677 1980 ............ 533 1981 ............ 851
At the trial of this case on March 12, 1984, respondent made an oral motion to dismiss for lack of jurisdiction, and on March 16...
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