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CHASE v. COMMISSIONER

Docket No. 37090-85.

59 T.C.M. 937 (1990)

T.C. Memo. 1990-308

Charles E. Chase and Marcia H. Chase v. Commissioner.

United States Tax Court.

Filed June 20, 1990.

Attorney(s) appearing for the Case

Lawrence Brookes, 300 Montgomery St., San Francisco, Calif., for the petitioners. Debra K. Estrem, for the respondent.

Memorandum Opinion

JACOBS, Judge:

This case is once again before the Court; this time we must determine whether petitioners are entitled to an award of litigation costs.

On March 15, 1990, in a Memorandum Opinion, we granted petitioners' Motion to Dismiss for Lack of Jurisdiction, holding that respondent's notice of deficiency was invalid because it was not mailed to petitioners at their last known address. T.C. Memo. 1990-139<...

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