Lynne M. Smith, Petitioner, and Stanley J. Smith, Intervenor - Page 1
T.C. Memo. 2007-117
UNITED STATES TAX COURT
LYNNE M. SMITH, Petitioner, AND STANLEY J. SMITH, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8644-05. Filed May 9, 2007.
Philip J. Vecchio, for petitioner.
Stanley J. Smith, pro se.
John R. Mikalchus, for respondent.
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion to dismiss for lack of jurisdiction (respondent’s
motion). Respondent filed respondent’s motion after the Court
issued Billings v. Commissioner, 127 T.C. 7 (2006), and before
Congress enacted the Tax Relief and Health Care Act of 2006
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Last modified: November 10, 2007