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.
Background
The record establishes and/or the parties do not dispute the
following.
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Last modified: November 10, 2007