Legal Opinion
Ward v. Commissioner
United States Tax Court
Decided September 10, 1991No. Docket No. 11510-88UnpublishedCited by 1 opinion
1Opinion of the Court
GERALD D. WARD AND JOAN WARD, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ward v. Commissioner
Docket No. 11510-88
United States Tax Court
T.C. Memo 1991-444; 1991 Tax Ct. Memo LEXIS 493; 62 T.C.M. (CCH) 695; T.C.M. (RIA) 91444;
September 10, 1991, Filed
An order will be entered (1) denying petitioners' motion for litigation costs and fees and (2) dismissing this case for lack of jurisdiction on the basis that a notice of deficiency was not sent to petitioners' last known address.
Robert Doran Grossman, Jr., for the petitioners.
Marilyn S. Ames, for the respondent.
FAY, Judge.
2Cases cited20 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Abeles v. CommissionerUnited States Tax Court · 1988
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Michael A. Cramer, Mai, Srpa, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1995