ANABLE v. COMMISSIONER

Docket No. 1527-86.

54 T.C.M. 1512 (1988)

T.C. Memo. 1988-14

Marsha Anable f/k/a Marsha Rounds v. Commissioner.

United States Tax Court.

Filed January 11, 1988.


Attorney(s) appearing for the Case

Alan F. Saake, 111 E. Wacker Dr., Chicago, Ill., for the petitioner. William G. Merkle, for the respondent.


Memorandum Opinion

COHEN, Judge:

This case is before us on cross motions to dismiss for lack of jurisdiction. Resolution depends on whether separate statutory notices for 1980 and 1981 were sent to petitioner's last known address as of the date each notice was sent. Petitioner was a resident of Chicago, Illinois, at the time her petition was filed.

Facts

During the years in issue, petitioner was married to George Steven Rounds (Rounds...

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