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 underPage: 1 2 3 4 5 6 NextLast modified: March 27, 2008