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PAGE v. COMMISSIONER

Docket No. 17446-84.

86 T.C. 1 (1986)

WILLIAM J. PAGE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 6, 1986.

Attorney(s) appearing for the Case

James B. Wilcox, Jr., and Howard B. Jacobson, for the petitioner.

Paula M. Jung, for the respondent.

OPINION

GOFFE, Judge:

This matter is before us on petitioner's motion to dismiss for lack of jurisdiction. Petitioner contends that the Commissioner should have determined deficiencies in windfall profit tax for each calendar quarter and that his determination of a deficiency for a calendar year is, therefore, invalid. In the alternative, petitioner argues that he is entitled to elect to have the proceedings of his case

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