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.
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