- 17 - of determination, we are obliged to grant respondent's motion to dismiss for lack of jurisdiction. Sarrell v. Commissioner, 117 T.C. 122 (2001); McCune v. Commissioner, 115 T.C. 114 (2000). To reflect the foregoing, An order of dismissal for lack of jurisdiction will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011