Legal Opinion
Grossman v. Commissioner
United States Tax Court
Decided June 27, 1988No. Docket No. 22864-86Unpublished
1Opinion of the Court
GEORGE GROSSMAN AND GERTRUDE R. GROSSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grossman v. Commissioner
Docket No. 22864-86.
United States Tax Court
T.C. Memo 1988-278; 1988 Tax Ct. Memo LEXIS 301; 55 T.C.M. (CCH) 1155; T.C.M. (RIA) 88278;
June 27, 1988.
Curtis Berner, for the petitioners.
Shelley Ann Chang, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: This care is before us on petitioners' motion to dismiss for lack of jurisdiction. Petitioners allege that the notice of deficiency is invalid because respondent failed to comply with the…
2Cases cited16 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Coleman v. CommissionerUnited States Tax Court · 1986
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