T.C. Memo. 2006-53 UNITED STATES TAX COURT FELIX AND LILIANA P. PRAKASAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent FELIX PRAKASAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12136-04L, 12212-04L. Filed March 23, 2006. William E. Windham, for petitioners. Alan J. Tomsic, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: These consolidated cases are before the Court on respondent’s motions to dismiss for lack of jurisdictionPage: 1 2 3 4 5 6 7 8 9 10 11 Next
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