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 a
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