ESTATE OF WALKER v. COMMISSIONER

Docket No. 703-86.

90 T.C. 253 (1988)

ESTATE OF HENRY WALKER, BY MYRNA J. HARMS, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 11, 1988.


Attorney(s) appearing for the Case

Donald K. Robertson, for the petitioner.

Randall E. Heath, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined a deficiency in the income tax of the Estate of Henry Walker for the taxable year 1982 in the amount of $33,025.

The issues for decision are whether a notice determining a deficiency in the income tax for the calendar year 1982 of Henry Walker, issued on October 4, 1985, to "Estate of Henry Walker, Deceased, Myrna J. Harms," is a timely and valid notice of...

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