HOUSSEIN v. COMMISSIONER

Docket No. 4146-79.

54 T.C.M. 1157 (1987)

T.C. Memo. 1987-584

Sayed J. Houssein and Anne T. Houssein v. Commissioner.

United States Tax Court.

Filed November 24, 1987.


Attorney(s) appearing for the Case

Williard A. Herbert and Gene M. Gardner, 831 Main St., Duncan, Okla., for the petitioners. Michael A. Menillo, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge.

By notice of deficiency dated December 29, 1978, respondent determined deficiencies of $6,317 and $26,535 in petitioners' income tax for the taxable years 1972 and 1973, respectively. The sole remaining issue for our decision is whether the statutory notice issued by respondent is sufficient to toll the statute of limitations.1

Findings of Fact

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