T.C. Memo. 2000-331
UNITED STATES TAX COURT
ABFA TRUST, DAVID JABLONSKI, TRUSTEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16061-99. Filed October 25, 2000.
Cheryl R. Frank and Gerald W. Kelly, for petitioner.1
Mary Ann Waters, for respondent.
MEMORANDUM OPINION
LARO, Judge: Respondent moves the Court to dismiss this
case for lack of jurisdiction, arguing that the petition was not
1 Ms. Frank and Mr. Kelly entered their appearance on July
17, 2000. Petitioner’s petition was filed with the Court by
David Jablonski (Mr. Jablonski), in his stated capacity as
petitioner’s trustee.
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011