T.C. Memo. 2002-100 UNITED STATES TAX COURT LAUREN C. JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12329-01L. Filed April 15, 2002. Thomas R. Ceraso, for petitioner. Frank A. Falvo and Kathleen Duignan, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This matter is before the Court on respondent’s Motion To Dismiss For Failure To State A Claim Upon Which Relief Can Be Granted. As explained in detail below, we shall grant respondent’s motion.Page: 1 2 3 4 5 6 7 Next
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