Lueck v. Commissioner

JOHN D. LUECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lueck v. Commissioner

Docket No. 869-88

United States Tax Court

T.C. Memo 1990-334; 1990 Tax Ct. Memo LEXIS 352; 60 T.C.M. (CCH) 27; T.C.M. (RIA) 90334;

July 3, 1990, Filed

Marshall W. Taylor, Karen J. Simonson, and Marc J. Winter, for the petitioner.

Debra Lynn Reale, for the respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

This case is before the Court on cross-motions to dismiss for lack of jurisdiction. The sole issue for decision is whether the notice of deficiency was mailed to petitioner John D. Lueck's…