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CARUANA v. COMMISSIONER

Docket No. 17847-85.

57 T.C.M. 1073 (1989)

T.C. Memo. 1989-371

Salvatore M. Caruana v. Commissioner.

United States Tax Court.

Filed July 25, 1989.

Attorney(s) appearing for the Case

Elliot D. Lobel, 222 Lewis Wharf, Boston, Mass., and Martin G. Weinberg, 75 Blossom Ct., Boston, Mass., for the petitioner. Pamela Gibson and Ronald F. Hood, for the respondent.

Memorandum Opinion

CLAPP, Judge:

This case is presently before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and Taxpayer's Fugitive from Justice Status, filed June 3, 1988. The motion is predicated upon two grounds: (1) that the petition was not filed by a proper party, see Rule 60(a), Tax Court Rules of Practice & Procedure, and Hoffman v. Commissioner [Dec. 33,075], 63 T.C. 638, 642 (1975...

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