T.C. Memo. 2000-65 UNITED STATES TAX COURT PHOTO ART MARKETING TRUST, JOHN P. WILDE, CO-TRUSTEE, AND PHOTO ART PUBLISHING TRUST, JOHN P. WILDE, CO-TRUSTEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20582-98. Filed February 29, 2000. John P. Wilde, for petitioners. David W. Otto and Doreen M. Susi, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent'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 Next
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