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                                 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           

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Last modified: March 27, 2008