Memorandum Opinion
KORNER, Judge:
These cases are before the Court for ruling on cross-motions to dismiss for lack of jurisdiction.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Summary of Facts
During 1990, the year before the Court, Pope & Associates, P.C., formerly known...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.