MORIN v. COMMISSIONER

Docket No. 28118-87.

60 T.C.M. 377 (1990)

T.C. Memo. 1990-404

Norman P. Morin and Irene K. Morin v. Commissioner.

United States Tax Court.

Filed August 2, 1990.


Attorney(s) appearing for the Case

Tracey A. Williams, 1807 Lake St., Lake Charles, La., for the petitioners. Marilyn S. Ames, for the respondent.


Memorandum Opinion

JACOBS, Judge:

This matter is before us on two motions filed by respondent—a motion for entry of decision and a motion to dismiss for lack of jurisdiction with respect to petitioners' claim for an overpayment for 1983.

In a notice of deficiency dated May 22, 1987, respondent determined deficiencies in and additions to petitioners Federal income taxes as follows:

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