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ESTATE OF HULL v. COMMISSIONER

Docket No. 28050-89.

60 T.C.M. 1217 (1990)

T.C. Memo. 1990-579

Estate of Gordon K. Hull, Deceased, Jerrilynn A. Hull, Personal Representative v. Commissioner.

United States Tax Court.

Filed November 13, 1990.

Attorney(s) appearing for the Case

Thomas J. O'Rourke and Charles H. Mansour, 815 Connecticut Ave., N.W., Washington, D.C., for the petitioner. Lindsey D. Stellwagen, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

This case is before us on petitioner's motion to dismiss for lack of jurisdiction, filed October 23, 1990. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended and in effect for 1983, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Findings of Fact

Gordon K. Hull and Jerrilynn A. Hull were married in March of 1984...

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