Smith v. Commissioner
United States Tax Court
Petitioners' motion to dismiss for lack of jurisdiction denied. Under the circumstances, typographical errors misstating two of the years for which the deficiencies had been determined on the front page of the notice of deficiency did not mislead petitioners.
1Opinion of the Court
RAY GENE AND KAREN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket No. 7764-77.
United States Tax Court
T.C. Memo 1979-16; 1979 Tax Ct. Memo LEXIS 510; 38 T.C.M. (CCH) 51; T.C.M. (RIA) 79016;
January 9, 1979, Filed
Petitioners' motion to dismiss for lack of jurisdiction denied. Under the circumstances, typographical errors misstating two of the years for which the deficiencies had been determined on the front page of the notice of deficiency did not mislead petitioners.
Robert D. Grossman, Jr., for the petitioners.
Steven Mopsick, for the respondent.
DREN…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
- St. Paul Bottling Co. v. CommissionerUnited States Tax Court · 1960
- United States v. LehighDistrict Court, W.D. Arkansas · 1961
- Estate of Eversole v. CommissionerUnited States Tax Court · 1963
- Wilkens & Lange v. CommissionerUnited States Board of Tax Appeals · 1928
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