T.C. Memo. 1999-298
UNITED STATES TAX COURT
MICHAEL B. AND DIANA C. WHEELER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15374-98. Filed September 7, 1999.
Diana C. Wheeler, pro se.
James Kutten, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: This case is before us on
respondent's motion to dismiss for lack of jurisdiction with
respect to petitioner Diana C. Wheeler (Mrs. Wheeler), to change
the caption, and to strike as to Mrs. Wheeler. Unless otherwise
indicated, all section references are to the Internal Revenue
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