T.C. Memo. 2000-227
UNITED STATES TAX COURT
TROY ENTERPRISES TRUST, JOHN P. WILDE, TRUSTEE &
YALE ENTERPRISES TRUST, JOHN P. WILDE, TRUSTEE,
Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 17893-99. 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 year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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