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EASTERN STATES CASUALTY AGENCY, INC. v. COMMISSIONER

Docket No. 3497-90.

62 T.C.M. 1213 (1991)

T.C. Memo. 1991-559

Eastern States Casualty Agency, Inc., Wilma Smith, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed November 12, 1991.

Attorney(s) appearing for the Case

David M. Kuchinos, Four Penn Center Plaza, Philadelphia, Pa., for the petitioner. Keith C. Troxell and Curtis G. Wilson, for the respondent.

Supplemental Memorandum Opinion

NIMS, Chief Judge:

This matter is before the Court on petitioner's motion to amend the Court's June 4, 1991, order denying petitioner's motion to dismiss for lack of jurisdiction. Petitioner is seeking an interlocutory appeal pursuant to section 7482(a)(2) and Rule 193. (Unless otherwise indicated, all section references are to the Internal Revenue Code as in effect for the year in issue. All Rule references are to the Tax...

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