T.C. Memo. 1997-476 UNITED STATES TAX COURT JULIAN B. KRAFT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6689-97. Filed October 20, 1997. Julian B. Kraft, pro se. Leonard T. Provenzale and Pamela S. Wilson, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and petitioner's Motion to Restrain Collection.1 1 All section references are to the Internal Revenue Code as amended. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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