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KRAFT v. COMMISSIONER

Docket No. 6689-97.

74 T.C.M. 983 (1997)

T.C. Memo. 1997-476

Julian B. Kraft v. Commissioner.

United States Tax Court.

Filed October 20, 1997.

Attorney(s) appearing for the Case

Julian B. Kraft, pro se. Leonard T. Provenzale and Pamela S. Wilson, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and petitioner's Motion to Restrain Collection.1 The primary issue for decision is whether the Court has jurisdiction over the petition filed in this case.

Background

Petitioner's 1991 Federal income tax return was the subject of an examination conducted during...

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