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GROSS v. COMMISSIONER

Docket No. 24370-95.

72 T.C.M. 572 (1996)

T.C. Memo. 1996-404

Leonard A. Gross v. Commissioner.

United States Tax Court.

Filed August 28, 1996.

Attorney(s) appearing for the Case

Leonard A. Gross, pro se. James P. Thurston, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Respondent moved for partial summary judgment on the question of whether we have jurisdiction over petitioner's 1991 tax year. Respondent, in the notice of deficiency in this case, mailed August 21, 1995 (August notice), determined section 49751 excise tax deficiencies and section 6651 additions to tax for failure to file excise tax returns for the taxable years 1991, 1992, 1993, and 1994. About...

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