T.C. Memo. 2000-348 UNITED STATES TAX COURT DONNA J. HENDLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3877-00. Filed November 9, 2000. Jeffrey G. Williams, for petitioner. Ronald L. Buch, Jr. and Erin K. Huss, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 30, 2000. As discussed in detail below, we shall grant respondent's motion to dismiss.1 1 All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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