T.C. Memo. 1996-521
UNITED STATES TAX COURT
MICHAEL J. HECKLER, A.K.A. MICHAEL VONHECKLER AND
CHARLOTTE A. MISKA, Petitioners v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 26742-95. Filed November 26, 1996.
Michael J. VonHeckler, pro se.
Joanne E. Johnson and William C. Sabin, Jr., for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on petitioner Michael VonHeckler's Motion to Restrain
Assessment and Collection and respondent's Motion to Dismiss for
Lack of Jurisdiction and to Strike the Claims Relating to the
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