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SMITH v. COMMISSIONER

Docket No. 466-89.

57 T.C.M. 1220 (1989)

T.C. Memo. 1989-410

Charles G. Smith v. Commissioner.

United States Tax Court.

Filed August 9, 1989.

Attorney(s) appearing for the Case

Charles G. Smith, pro se. Jeffry J. Erney, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case is before the Court on respondent's Motion To Dismiss For Lack Of Jurisdiction filed February 6, 1989. Petitioner filed an Objection thereto on March 3, 1989. Respondent replied on April 3, 1989, and petitioner filed an additional objection on April 6, 1989.

Respondent's motion was set for oral argument in Cleveland, Ohio on April 24, 1989. Petitioner...

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