T.C. Memo. 2000-311
UNITED STATES TAX COURT
JAMES E. ANDERSON AND CHERYL J. LATOS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17158-99L. Filed October 2, 2000.
James E. Anderson and Cheryl J. Latos, pro sese.
John Aletta, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This matter is before the Court
on respondent's motion to dismiss for lack of jurisdiction and to
strike as to the 1994 taxable year. As discussed below, we shall
grant respondent's motion.
Background
James E. Anderson (petitioner) is employed as a commercial
fisherman. The Commissioner determined that petitioner owed
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011