MEMORANDUM OPINION
NAMEROFF, Special Trial Judge:
By separate notices of deficiency dated February 3, 1999, respondent determined deficiencies in petitioner's 1995 and 1996 Federal income tax of $2,376 and $2,763, respectively. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue.
This matter is before the Court on the parties' cross-motions to dismiss for lack of jurisdiction. Petitioner...
Let's get started
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.
