T.C. Memo. 2000-63
UNITED STATES TAX COURT
BANTAM DOMESTIC TRUST, PRUDENT MAN TRUSTEE COMPANY,
TRUSTEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16687-98. Filed February 29, 2000.
Jimmy C. Chisum, for petitioner.
Richard A. Rappazzo, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent's motion to dismiss for lack of jurisdiction (respondent’s
motion) and petitioner’s motion to substitute party and to change
caption (petitioner’s motion). We shall grant respondent’s
motion and deny petitioner’s motion.
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011