Cantu v. Commissioner

LESLIE J. CANTU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cantu v. Commissioner

Docket No. 23695-88

United States Tax Court

T.C. Memo 1990-354; 1990 Tax Ct. Memo LEXIS 366; 60 T.C.M. (CCH) 115; T.C.M. (RIA) 90354;

July 11, 1990, Filed

Donald Del Grande, for the petitioner.

Dale A. Zusi, for the respondent.

RUWE, Judge.

RUWE

MEMORANDUM OPINION

This case is before the Court on cross-motions to dismiss for lack of jurisdiction as to taxable years 1985 and 1986. The sole issue presented by the cross-motions is whether the notice of deficiency was mailed to petitioner's "last known address"…