T.C. Memo. 2000-327
UNITED STATES TAX COURT
ALLEN FAMILY FOODS, INC., CHARLES C. ALLEN, III,
TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
ALLEN'S HATCHERY, INC., JOHN R. ALLEN, JR.,
TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 18546-99, 18547-99. Filed October 20, 2000.
Robert H. Knapp and John S. Stanton, for petitioners.
Clare J. Brooks and Ronald L. Buch, Jr., for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: These cases are before the
Court on respondent's Motions to Dismiss for Lack of Jurisdiction
and to Strike. Respondent contends that the Court lacks
jurisdiction in these corporate level proceedings to consider
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