CAMPBELL v. COMMISSIONER

Docket No. 26990-86.

90 T.C. 110 (1988)

WILLIAM R. CAMPBELL AND LINDA E. CAMPBELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed January 25, 1988.


Attorney(s) appearing for the Case

Darrell Rippy, for the petitioners.

Patrick McGinnis, for the respondent.


OPINION

FAY, Judge:

This matter is before the Court on petitioners' motion to dismiss for lack of jurisdiction and petitioners' motion to shift the burden of going forward with the evidence to respondent.1 The issue is whether a notice of deficiency is rendered invalid where the computational pages attached to the notice of deficiency pertained to a taxpayer other than petitioners.

At all relevant times, petitioners...

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