MORGAN v. COMMISSIONER

Docket No. 20570-87.

60 T.C.M. 43 (1990)

T.C. Memo. 1990-338

Dana K. Morgan v. Commissioner.

United States Tax Court.

Filed July 3, 1990.


Attorney(s) appearing for the Case

Jack Elon Hildreth, Jr., 17822 E. 17th St., Tustin, Calif., for the petitioner. Thomas J. Travers, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

This case is part of a consolidated group of cases with common issues which were tried during the week of September 18, 1989. At the time of trial, petitioners' attorney filed five separate motions for summary judgment addressing jurisdictional issues with respect to each of the petitioners named in the motions. The focus of the motion in this case concerns whether petitioner received actual notice of...

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