T.C. Memo. 1997-221
UNITED STATES TAX COURT
WALTER T. McGEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25430-95. Filed May 12, 1997.
T. Scott Tufts and Brian F. D. LaVelle, for petitioner.
Frank C. McClanahan, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This case is before the Court on
petitioner's motion to dismiss for lack of jurisdiction on the
grounds that the notice of deficiency issued to petitioner is not
valid under section 6212. Petitioner also requests that we
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