T.C. Memo. 1998-298
UNITED STATES TAX COURT
EDWARD C. AND MARGARET C. CHANG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24759-96. Filed August 18, 1998.
Basil J. Boutris, for petitioners.
James A. Whitten and Usha Ravi, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case is before the Court on respondent's
motion to dismiss for lack of jurisdiction. The issue for
decision is whether petitioners filed their petition for
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011