- 2 -
Debra M. Lance (trustee), for petitioner in docket No.
18158-99L.
Samuel Lance, Jr. (trustee), for petitioner in docket No.
18159-99L.
Debra M. Lance (trustee), for petitioner in docket No.
18521-99L.
J. Craig Young, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: These cases are before the Court on
respondent’s motions to dismiss for lack of jurisdiction.2 As
discussed below, we shall grant respondent’s motions.
Unless otherwise indicated, section references are to the
Internal Revenue Code as amended.
Background
In these consolidated cases, trustees (the trustees) of
three purported trusts (the trusts) petitioned this Court for
redeterminations under section 6330(d). On their Forms 1041,
U.S. Income Tax Return for Estates and Trusts, for taxable year
1997, each of the trusts reported income tax liability of zero
and certain amounts of income tax withholding credits, thereby
2 The instant cases involve the same jurisdictional issue as
Boone Trust v. Commissioner, T.C. Memo. 2000-350, also decided
today.
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