T.C. Memo. 2007-111
UNITED STATES TAX COURT
DORIS LEE NEWSOME, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21831-05L. Filed April 30, 2007.
Doris Lee Newsome, pro se.
Michelle L. Maniscalco, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us on respondent’s
motions to dismiss for lack of jurisdiction under Rule 53 and for
summary judgment under Rule 121.
Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007