KNAPP v. COMMISSIONER

Docket No. 42911-85.

53 T.C.M. 507 (1987)

T.C. Memo. 1987-178

Donna J. Knapp v. Commissioner.

United States Tax Court.

Filed April 1, 1987.


Attorney(s) appearing for the Case

John A. Campbell and Vernon Bennett III, 444 W. Michigan Ave., Kalamazoo, Mich., for the petitioner. Margaret A. Satko, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a notice of deficiency dated October 11, 1985, determined deficiencies in petitioner's 1976, 1977 and 1979 Federal income taxes in the amounts of $45,055.68, $21,571.20 and $7,437.02, respectively. Petitioner, on November 29, 1985, filed a timely petition and by a motion filed August 20, 1986, seeks summary judgment on the ground that the statute of limitations on assessment and collection...

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