T.C. Memo. 1995-545
UNITED STATES TAX COURT
ESTATE OF DORIS L. RICKMAN, DECEASED,
DORIS K. RICKMAN, EXECUTRIX, Petitioner, v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket. No. 13468-94. Filed November 16, 1995.
T. Scott Tufts, for petitioner.
James E. Gray, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case is before the Court
on petitioner's Motion to Dismiss for Lack of Jurisdiction, as
Amended, and petitioner's Motion to Strike. The issue for
decision concerns the validity of the notice of deficiency issued
in this case and whether respondent "determined" a deficiency in
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