T.C. Memo. 1999-279 UNITED STATES TAX COURT DALE L. WHITTINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18229-98. Filed August 23, 1999. Glen A. Stankee, for petitioner. Leonard T. Provenzale, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: This case is before the Court on petitioner's Motion to Dismiss for Lack of Jurisdiction. The issue for decision is whether the notice of deficiency issued in this case is invalid because respondent failed to determine aPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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