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MANJIT v. COMMISSIONER

Docket No. 6764-95.

71 T.C.M. 2814 (1996)

T.C. Memo. 1996-188

Manjit S. and Ravinder K. Aulakh v. Commissioner.

United States Tax Court.

Filed April 18, 1996.

Attorney(s) appearing for the Case

Manjit S. and Ravinder K. Aulakh, pro sese. Richard S. Goldstein, Lynne Camillo, and Bryce A. Kranzthor, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. Although respondent contends that this case must be dismissed on the ground that Manjit S. and Ravinder K. Aulakh (petitioners) failed...

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