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GRAMA v. COMMISSIONER

Docket Nos. 1319-85, 1320-85, 1325-85.

51 T.C.M. 103 (1985)

T.C. Memo. 1985-608

Nathan Grama and Francis Grama v. Commissioner. Theodore Rothstein and Gladys Rothstein v. Commissioner. Robert DiBernardo and Linda DiBernardo v. Commissioner.

United States Tax Court.

Filed December 16, 1985.

Attorney(s) appearing for the Case

Ralph J. Schwartz, Jr., for petitioners. Marwin Batt, for respondent.

Memorandum Opinion

CLAPP, Judge:

These cases are before us on respondent's Motions to Dismiss for Lack of Jurisdiction.

All of petitioners resided in the State of New York when they filed their petitions in this proceeding.

Notices of deficiency were mailed by respondent with respect to the taxable year 1977 on the dates and determining income tax deficiencies as follows:

Petitioner...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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