Paul L. Hickey and Nellida F. Hickey - Page 1

                                 T.C. Memo. 2003-76                                   

                               UNITED STATES TAX COURT                                

                PAUL L. HICKEY AND NELLIDA F. HICKEY, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8662-02L.            Filed March 14, 2003.                  

               Karen Lynne Baker and Rollin G. Thorley, for respondent.               

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent’s Motion to Dismiss for Lack of Jurisdiction, as              
          supplemented.  As explained in detail below, we shall grant                 
          respondent’s motion in part and deny it in part.                            

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011