BALDWIN v. COMMISSIONER

Docket No. 315-91.

97 T.C. 704 (1991)

JERRY C. BALDWIN AND PATRICIA A. BALDWIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 23, 1991.


Attorney(s) appearing for the Case

Neil Deininger, for the petitioners.

Amy Dyar Seals, for the respondent.


PARKER, Judge:

Respondent determined a deficiency of $48,407.89 in petitioners' 1985 Federal income tax.

This case is before the Court on petitioners' motion to dismiss for lack of jurisdiction on the ground that there is no "deficiency" as defined in section 6211(a). Unless otherwise indicated, all section references are to the Internal Revenue Code as amended and in effect for the pertinent years, and all...

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