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LEASK v. COMMISSIONER

Docket No. 464-88.

57 T.C.M. 1000 (1989)

T.C. Memo. 1989-347

Jason Leask v. Commissioner.

United States Tax Court.

Filed July 20, 1989.

Attorney(s) appearing for the Case

Stafford Smiley, One Thomas Circle, N.W., Washington, D.C., for the petitioner. Terry W. Vincent, for the respondent.

Memorandum Opinion

FAY, Judge:

The parties' cross motions to dismiss for lack of jurisdiction were assigned to Special Trial Judge Daniel J. Dinan for hearing, consideration and ruling thereon pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 19861 and Rules 180 and 181, Tax Court Rules of Practice and Procedure. The Court agrees with and adopts his opinion which is set forth below.

Opinion...

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