GREENSTEIN v. COMMISSIONER

Docket No. 2626-88.

60 T.C.M. 379 (1990)

T.C. Memo. 1990-405

Andrew Greenstein and Debra Greenstein v. Commissioner.

United States Tax Court.

Filed August 2, 1990.


Attorney(s) appearing for the Case

Stephen F. Goldenberg, One Financial Plaza, Fort Lauderdale, Fla., and Sherin V. Reynolds, for the petitioners. Theresa E. Mitchell, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

This case is before us on cross motions to dismiss for lack of jurisdiction. Petitioners seek dismissal on the ground that the notice of deficiency was invalid because it was not sent to their "last known address"; respondent seeks dismissal on the ground that the petition was not filed within the time prescribed by section 6213(a).1

Findings of Fact

Some...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases