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REDING v. COMMISSIONER

Docket No. 35060-87.

59 T.C.M. 793 (1990)

T.C. Memo. 1990-278

Peter J. Reding v. Commissioner.

United States Tax Court.

Filed June 4, 1990.

Attorney(s) appearing for the Case

Kevin O'Connell and Christopher P. Vice, 121 S.W. Morrison, Portland, Ore., for the petitioner. John C. Meaney, for the respondent.

Memorandum Opinion

GERBER, Judge:

The parties have filed cross-motions, each seeking to dismiss this case for lack of jurisdiction. Petitioner's motion is based upon the contention that respondent did not mail a notice of deficiency to petitioner at his "last known address" as required by section 6212(b).1 Conversely, respondent contends that a notice of deficiency was mailed to petitioner at his last known address and that dismissal...

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