FRAZEE v. COMMISSIONER

Docket Nos. 5277-88, 5279-88.

55 T.C.M. 1166 (1988)

T.C. Memo. 1988-281

Gary W. Frazee and Lily D. Frazee v. Commissioner. Jerry L. Frazee and Constance J. Frazee v. Commissioner.

United States Tax Court.

Filed June 28, 1988.


Attorney(s) appearing for the Case

Bill Bowman, 430 N. Tejon, Colorado Springs, Colo., for the petitioners. Sara J. Barkley, for the respondent.


Memorandum Opinion

CHABOT, Judge:

The instant cases are before us on respondent's motion in each case to dismiss for lack of jurisdiction as to 1984.

Background

By notices of deficiency sent to the respective petitioners on December 18, 1987, respondent determined deficiencies in Federal individual income tax as follows:

                                          Year            Deficiency
George W. Frazee...

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