- Page 1















                                 T.C. Memo. 2008-72                                   


                               UNITED STATES TAX COURT                                


          S & M TRUST NO. 1, MARGARETTE S. MCMAHAN, TRUSTEE, Petitioner v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     


               Docket No. 12279-07L.             Filed March 25, 2008.                


               Margarette S. McMahan, Trustee, for petitioner.                        
               Gordon P. Sanz, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  This case is before the Court on petitioner’s           
          motion to vacate order of dismissal for lack of jurisdiction.  On           
          June 15, 2007, respondent filed a motion to dismiss for lack of             
          jurisdiction on the grounds that no notice of determination under           









Page:  1  2  3  4  5  6  Next 

Last modified: March 27, 2008