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on this issue. We shall grant respondent's motion for partial
summary judgment with respect to a finding that the notices of
deficiency herein were timely mailed to petitioner and that
assessment is not time barred. Secs. 6213, 6501(c); see
Alexander v. Commissioner, T.C. Memo. 1990-315.
We shall grant respondent's Motion for Partial Summary
Judgment with respect to all of the issues raised therein, except
the issue of other or miscellaneous income determined for taxable
years 1976, 1977, and 1978.
In order to reflect the foregoing,
An appropriate order will be
issued granting respondent's Motion
for Partial Summary Judgment in
part and denying her motion in
part.
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