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FRIESEN v. COMMISSIONER

Docket No. 14372-95.

71 T.C.M. 1672 (1996)

T.C. Memo. 1996-2

Darold D. Friesen and Rosella M. Friesen v. Commissioner.

United States Tax Court.

Filed January 3, 1996.

Attorney(s) appearing for the Case

Peter Reilly and Albert B. Kerkhove, for the respondent.

MEMORANDUM OPINION

ARMEN Special Trial Judge:

This case is before the Court on respondent's Motion To Dismiss For Failure To State A Claim Upon Which Relief Can Be Granted, filed pursuant to Rule 40.1

Petitioners resided in Henderson, Nebraska, at the time that their petition was filed with the Court.

Respondent's Notices of Deficiency

By notices dated May 12, 1995, respondent determined deficiencies...

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