T.C. Memo. 2000-57
UNITED STATES TAX COURT
PHOTO ART MARKETING TRUST, JIMMY C. CHISUM, TRUSTEE, AND PHOTO
ART PUBLISHING TRUST, JIMMY C. CHISUM, TRUSTEE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16506-98. Filed February 23, 2000.
Jimmy C. Chisum, 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) and petitioners’ motion to substitute party and change
caption (petitioners’ motion). We shall grant respondent’s
motion and deny petitioners’ motion.
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