T.C. Memo. 2002-3
UNITED STATES TAX COURT
WALTHER GUERRIER, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4512-01L. Filed January 7, 2002.
Walther Guerrier, Jr., pro se.
Rosemarie D. Camacho and Lewis J. Abrahams, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before us on petitioner’s
motion to dismiss for lack of jurisdiction (petitioner’s motion)
and respondent’s motion to dismiss for lack of jurisdiction
(respondent’s motion). The Court held a hearing on each of those
motions. We shall deny petitioner’s motion and grant respon-
dent’s motion.
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