T.C. Memo. 2000-74
UNITED STATES TAX COURT
LEGAL-EASE, A TRUST, JAMES R. SLAGLE &
RUSSELL BUCHANAN, CO-TRUSTEES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 564-99. Filed March 3, 2000.
James R. Slagle and Russell W. Buchanan, for petitioner.
Richard A. Rappazzo, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on
respondent's motion to dismiss for lack of jurisdiction
(respondent’s motion). We shall grant respondent’s motion.
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