Legal Ease, A Trust - Page 1

                                  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.                   

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011