T.C. Memo. 1997-42 UNITED STATES TAX COURT JANICE A. PLEKAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10706-95. Filed January 23, 1997. Douglas Gilmore Miller, for petitioner. Shirley M. Francis, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: This case was heard 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 and petitioner's Cross Motion to 1 All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011