Nixon v. Commissioner

This case raises an issue of first impression for this Court concerning our appellate jurisdiction. Appellants, Jimmy and Rita Nixon, filed a petition with the Tax Court complaining about deficiency notices that were issued to them for the years from 1987 through 1991 and 1993 through 1996. After determining that deficiency notices had been issued to the Nixons only for the years 1994 and 1995, the Tax Court dismissed the Nix-ons’ petition as to the other years for lack of jurisdiction. The Nixons then filed a notice of appeal to this Court. We now consider whether a Tax Court order disposing…