T.C. Memo. 1997-514
UNITED STATES TAX COURT
JUSTICE JAMES AND LISA ONAH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1546-97. Filed November 14, 1997.
Justice James Onah, pro se.
Mark A. Weiner, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
183. This case is before the Court on respondent’s motion to
dismiss for lack of jurisdiction and to strike as to taxable year
1993. Respondent’s motion is based upon petitioners’ failure to
1 All section references are to the Internal Revenue Code.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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