T.C. Memo. 2001-94
UNITED STATES TAX COURT
ESTATE OF KESTUTIS BISKIS, DECEASED, MEILUTE BISKIS,
INDEPENDENT ADMINISTRATOR AND MEILUTE BISKIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 287-00. Filed April 17, 2001.
Dominic S. Rizzo, for petitioners.
Marie E. Small, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This case is before
the Court on petitioners’ Motion to Dismiss for Lack of
Jurisdiction filed pursuant to Rule 40.1 Petitioners contend
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the years in issue,
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