T.C. Memo. 1996-5
UNITED STATES TAX COURT
MARIA E. REED, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 8453-95. Filed January 11, 1996.
Maria E. Reed, pro se.
Stuart Spielman and Paul L. Dixon, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case was assigned 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. Although respondent contends
that this case must be dismissed on the ground that Maria E. Reed
(petitioner) failed to file her petition with this Court within
1 All section references are to the Internal Revenue Code,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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