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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