T.C. Memo. 2001-87 UNITED STATES TAX COURT REGINA S. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5882-00L. Filed April 10, 2001. Regina S. Davis, pro se. Stephen J. Neubeck, for respondent. MEMORANDUM OPINION POWELL, Special Trial Judge: This case is before the Court on respondent’s motion for summary judgment and petitioner’s motion to strike for lack of “personam” (sic) jurisdiction. Petitioner seeks review of respondent’s denial of relief underPage: 1 2 3 4 5 6 7 8 Next
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