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BROOKSHIRE v. COMMISSIONER

Docket No. 14098-89.

59 T.C.M. 679 (1990)

T.C. Memo. 1990-258

Jack T. and Linda A. Brookshire v. Commissioner.

United States Tax Court.

Filed May 29, 1990.

Attorney(s) appearing for the Case

William F. De Francis, 120 N. Main St., New City, N.Y., for the petitioners. Stephen Ianello, for the respondent.

Memorandum Opinion

GERBER, Judge:

This matter is before us to consider petitioners' Motion to Dismiss For Untimely Receipt of Notice of Deficiency (motion to dismiss for lack of jurisdiction, filed as a Motion for Summary Judgment on December 8, 1989). The issue for consideration is whether petitioner's attorney's receipt of a notice of deficiency which was not mailed to petitioners' "last known address," followed by an otherwise timely petition, results...

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