T.C. Memo. 2000-251 UNITED STATES TAX COURT JOSE GUABA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17896-99. Filed August 10, 2000. Bernard Lambert, for petitioner. Joanne B. Minsky and Katrine Shelton, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. As discussed in detail below, we will grant respondent's motion.Page: 1 2 3 4 5 6 7 8 Next
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