T.C. Summary Opinion 2002-102
UNITED STATES TAX COURT
JAMES T. HIGDON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 239-02S. Filed August 6, 2002.
James T. Higdon, pro se.
Nancy W. Hale, for respondent.
LARO, Judge: This case was heard pursuant to section
7463.1 Respondent moves the Court to dismiss the portion of the
case relating to 1997 for lack of jurisdiction and to strike
those portions of the pleadings pertaining to said year.
Respondent alleges that no deficiency in tax for 1997 has been
1 Section references are to the applicable versions of the
Internal Revenue Code. Rule references are to the Tax Court
Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011