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.
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