T.C. Memo. 1996-404
UNITED STATES TAX COURT
LEONARD A. GROSS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24370-95. Filed August 28, 1996.
Leonard A. Gross, pro se.
James P. Thurston, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent moved for partial summary
judgment on the question of whether we have jurisdiction over
petitioner's 1991 tax year. Respondent, in the notice of
deficiency in this case, mailed August 21, 1995 (August notice),
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