Charles T. and Joan B. Phillips - Page 2

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          motion to dismiss for lack of jurisdiction on the ground that               
          petitioners did not timely file a petition in this case within              
          the 90-day period of section 6213(a), taking into account                   
          sections 7502 and 7503.2  On July 22, 1994, petitioners filed               
          their own Motion to Dismiss for Lack of Jurisdiction, contending            
          that jurisdiction is lacking because respondent failed to                   
          properly issue the statutory notices of deficiency to peti-                 
          tioners' last known address, as required under section 6212(b).             
          This Court has jurisdiction to decide whether we have jurisdic-             
          tion of a case.  Brannon's of Shawnee, Inc. v. Commissioner, 69             
          T.C. 999 (1978).                                                            
               The primary issue for decision is whether respondent                   
          properly issued two statutory notices of deficiency, dated                  
          March 22, 1993, and June 24, 1993, to petitioners, pursuant to              
          section 6212.                                                               
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulations and the stipulated exhibits are incorporated               
          herein by this reference.  Due to the complexity of the facts, a            
          hearing on the parties' motions held in Houston, Texas, lasted a            
          day and a half and involved over 10 hours of testimony.                     



          2All section references are to the Internal Revenue Code in                 
          effect for the taxable years in issue, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure, unless                
          otherwise indicated.                                                        




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