T.C. Memo. 2000-226
UNITED STATES TAX COURT
RENAISSANCE ENTERPRISES TRUST, JOHN P. WILDE, TRUSTEE &
EDUCATIONAL ENTERPRISES TRUST, JOHN P. WILDE, TRUSTEE,
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17868-99. Filed July 28, 2000.
John P. Wilde, for petitioners.
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 years in issue, and
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