Clifton v. Commissioner
United States Tax Court
Held, respondent's motion to dismiss for lack of jurisdiction as to H. Lee Clifton, deceased, is granted.
1Opinion of the Court
H. LEE CLIFTON, DECEASED, BY GLENN E. CLIFTON AND MARY L. CLIFTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Clifton v. Commissioner
Docket No. 17442-80.
United States Tax Court
T.C. Memo 1981-493; 1981 Tax Ct. Memo LEXIS 246; 42 T.C.M. (CCH) 1028; T.C.M. (RIA) 81493;
September 10, 1981.
Held, respondent's motion to dismiss for lack of jurisdiction as to H. Lee Clifton, deceased, is granted.
William Cohan, for the petitioners.
Cynthia J. Olson, for the respondent.
WILES
MEMORANDUM OPINION
WILES, Judge: This case is before us on respondent's motion to dismiss the petition with respect…
2Cases cited9 opinions
- Frazier v. WynnTexas Supreme Court · 1971
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Davison v. CommissionerUnited States Tax Court · 1949
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