T.C. Memo. 2000-247
UNITED STATES TAX COURT
QUANTUM INVESTMENTS, L.L.C., TROY ENTERPRISES TRUST,
JOHN P. WILDE, TRUSTEE, TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17894-99. Filed August 8, 2000.
John P. Wilde, for petitioner.
John W. Duncan, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of jurisdiction.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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