1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 78 T.C.M.
  5. 78 T.C.M. 339 (1999)
 

WHITTINGTON v. COMMISSIONER

Docket No. 18229-98.

78 T.C.M. 339 (1999)

T.C. Memo. 1999-279

Dale L. Whittington v. Commissioner.

United States Tax Court.

Filed August 23, 1999.

Attorney(s) appearing for the Case

Glen A. Stankee, for the petitioner. Leonard T. Provenzale, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case is before the Court on petitioner's Motion to Dismiss for Lack of Jurisdiction. The issue for decision is whether the notice of deficiency issued in this case is invalid because respondent failed to determine a deficiency as required by section 6212(a).1 A hearing was held on petitioner's motion in Miami, Florida.

Some of the facts have been stipulated and are...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases