Wayne D. Blake - Page 1

                                 T.C. Memo. 2007-184                                  

                               UNITED STATES TAX COURT                                

                            WAYNE D. BLAKE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1763-07.               Filed July 12, 2007.                 

               Barry L. Dahne, for petitioner.                                        
               Michael T. Sargent, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion to dismiss for lack of jurisdiction (respondent’s             
          motion).  We shall deny respondent’s motion.                                
               The record establishes and/or the parties do not dispute the           

Page:  1  2  3  4  5  6  Next 

Last modified: November 10, 2007