United States Tax Court September 10, 1981, Docket No. 17442-80. (Clifton v. Commissioner)

H. LEE CLIFTON, DECEASED, BY GLENN E. CLIFTON AND MARY L. CLIFTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Clifton v. Commissioner Docket No. 17442-80. United States Tax Court T.C. Memo 1981-493; 1981 Tax Ct. Memo LEXIS 246; 42 T.C.M. (CCH) 1028; T.C.M. (RIA) 81493; September 10, 1981. *246 Held, respondent's motion to dismiss for lack of jurisdiction as to H.