T.C. Memo. 1996-474
UNITED STATES TAX COURT
WARREN RICHARD FOLLUM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7975-96. Filed October 22, 1996.
Warren Richard Follum, pro se.
Jordan S. Musen and Paul G. Topolka, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This case was assigned
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 183.1
This matter is before the Court on respondent's motion to
dismiss for lack of jurisdiction, petitioner's motion to dismiss
1 All section references are to the Internal Revenue Code in
effect for the years in issue, unless otherwise indicated. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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