KING v. COMMISSIONER

Docket No. 40396-84.

88 T.C. 1042 (1987)

WILLIAM L. KING AND DARLENE E. KING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 23, 1987.


Attorney(s) appearing for the Case

C.M. Meadows, Jr., and W.R. Cousins III, for the petitioners.

Jayne M. Wessels, for the respondent.


JACOBS, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and an addition to the tax as follows:

Year   Deficiency   Sec. 6653(a)1

1978   $95,533.92     $4,776.70
1979   107,465.94      5,373.30

The matters presently before us are the parties' cross-motions to dismiss for lack of jurisdiction. Petitioners' motion...

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