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PEDIGO v. COMMISSIONER

Docket No. 1426-93.

67 T.C.M. 2599 (1994)

T.C. Memo. 1994-145

Donald Christopher Pedigo v. Commissioner.

United States Tax Court.

Filed April 4, 1994.

Attorney(s) appearing for the Case

Lenora R. Roland, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 1821 for purposes of hearing respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike the Taxable Years 1986 and 1988.

Respondent has moved to dismiss for lack of jurisdiction and to strike the taxable years 1986 and 1988, on the ground that the petition as to those...

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