REDMAN v. C.I.R.

No. 86-1532.

820 F.2d 209 (1987)

Edmund G. and Kaatje R. REDMAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 5, 1987.


Attorney(s) appearing for the Case

Bruce W. Powell (argued), Columbus, Ohio, for petitioners-appellants.

Jean Owens, Acting Chief Counsel, I.R.S., Washington, D.C., Michael L. Paup, Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., Charles E. Brookhart, Deborah Swann Mbye (argued), for respondent-appellee.

Before KENNEDY, RYAN and NORRIS, Circuit Judges.


CORNELIA G. KENNEDY, Circuit Judge.

This case presents the question of whether the Tax Court may resolve factual issues at a hearing on a motion to dismiss for lack of jurisdiction. Petitioners-appellants Edmund and Kaatje Redman ("taxpayers") appeal the Tax Court's dismissal of their petition for a redetermination of deficiency. The Tax Court granted the Commissioner's motion to dismiss for lack of jurisdiction finding as a fact that taxpayers failed to file the...

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