Northstate Tax Consultants - Page 1

                                 T.C. Memo. 2001-279                                  

                               UNITED STATES TAX COURT                                

                      NORTHSTATE TAX CONSULTANTS, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5987-01.            Filed October 10, 2001.                 

               Mark E. Kent, for petitioner.1                                         
               Daniel J. Parent, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on respondent’s            
          motion to dismiss for lack of jurisdiction.  Respondent bases his           

               1As explained in the text, respondent challenges Mr. Kent’s            
          capacity to conduct litigation on behalf of petitioner.  Our                
          tentative description of Mr. Kent as appearing for petitioner is            
          for convenience only.                                                       

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Last modified: May 25, 2011