Janice A. Plekan - Page 1
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T.C. Memo. 1997-42
UNITED STATES TAX COURT
JANICE A. PLEKAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10706-95. Filed January 23, 1997.
Douglas Gilmore Miller, for petitioner.
Shirley M. Francis, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1 This matter is before the Court on respondent's Motion to
Dismiss for Lack of Jurisdiction and petitioner's Cross Motion to
1 All section references are to the Internal Revenue Code in
effect for the years in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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