Banana Moon Trust, J.C. Chisum, Trustee, and Purple Passion Trust, J.C. Chisum, Trustee - Page 1

                                 T.C. Memo. 2000-73                                   

                               UNITED STATES TAX COURT                                

                 BANANA MOON TRUST, J.C. CHISUM, TRUSTEE, AND PURPLE                  
                PASSION TRUST, J.C. CHISUM, TRUSTEE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 514-99.                      Filed March 3, 2000.           

               Jimmy C. Chisum, for petitioners.                                      
               Richard A. Rappazzo, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent's motion to dismiss for lack of jurisdiction (respondent’s             
          motion).  We shall grant respondent’s motion.                               

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011