T.C. Memo. 1996-449
UNITED STATES TAX COURT
MARGARET LOUGHRAN WEBB, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22891-95. File October 2, 1996.
Margaret Loughran Webb, pro se.
John R. Hunter, 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 case is before the Court on respondent's Motion to
Dismiss for Lack of Jurisdiction. Respondent seeks dismissal on
1 All section references are to the Internal Revenue Code,
as amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011