T.C. Memo. 2006-255 UNITED STATES TAX COURT KATHERINE COWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3539-06L. Filed November 27, 2006. Katherine Cowan, pro se. MEMORANDUM OPINION RUWE, Judge: This case is before the Court on petitioner’s Motion for Leave to File Motion to Vacate Order of Dismissal for Lack of Jurisdiction (hereinafter referred to as petitioner’s motion for leave). We must decide whether to grant petitioner’s motion for leave. When the petition was filed, petitioner resided in Kilauea, Hawaii.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011