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LUECK v. COMMISSIONER

Docket No. 869-88.

60 T.C.M. 27 (1990)

T.C. Memo. 1990-334

John D. Lueck v. Commissioner.

United States Tax Court.

Filed July 3, 1990.

Attorney(s) appearing for the Case

Marshall W. Taylor, Karen J. Simonson, and Marc J. Winter, 114 N. Indian Hill, Claremont, Calif., for the petitioner. Debra Lynn Reale, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

This case is before the Court on cross-motions to dismiss for lack of jurisdiction. The sole issue for decision is whether the notice of deficiency was mailed to petitioner John D. Lueck's "last known address" within the meaning of section 6212(b).1

Findings of Fact

In a notice of deficiency dated May 3, 1985, respondent determined a deficiency in petitioner...

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