KING v. C.I.R.

No. 87-7418.

857 F.2d 676 (1988)

William L. KING and Darlene E. King, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 21, 1988.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Dept. of Justice, Washington, D.C., for respondent-appellant.

Charles M. Meadows, Davis, Meadows, Owens, Collier & Zackry, Dallas, Tex., for petitioners-appellees.

Before WRIGHT and POOLE, Circuit Judges, and HUPP, District Judge.

POOLE, Circuit Judge:

The Commissioner appeals from the Tax Court's order dismissing the Kings' petition for lack of jurisdiction. The Tax Court held that the Commissioner failed to exercise reasonable diligence to ascertain the Kings' last known address and that therefore the notice of deficiency mailed to the Kings' former address was invalid. We have jurisdiction pursuant to 26 U.S.C. § 7482 (1982 & Supp. IV 1986)1 and we affirm...

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