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KANE v. COMMISSIONER

Docket No. 39772-87, 39773-87, 39774-87.

57 T.C.M. 648 (1989)

T.C. Memo. 1989-272

David R. Kane v. Commissioner.

United States Tax Court.

Filed June 7, 1989.

Attorney(s) appearing for the Case

David R. Kane, pro se. Matthew A. Lykken, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent, on December 27, 1988, filed a motion to dismiss in each of the above-entitled cases on the ground that this Court lacked jurisdiction to redetermine deficiencies for the years 1973, 1978, 1979, 1980 and 1981, which are the years stated to be in issue in the above-entitled cases. The ground for the motions is that no notice of deficiency under section 6213(a)

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