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ZAKLAMA v. COMMISSIONER

Docket No. 7455-93.

73 T.C.M. 2539 (1997)

T.C. Memo. 1997-170

Esmat A. Zaklama and Sylvia Zaklama v. Commissioner.

United States Tax Court.

Filed April 7, 1997.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Robert J. Alter, and Richard J. Sapinski, for the petitioners. Steven W. Ianacone and Peter K. Reilly, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Esmat A. and Sylvia Zaklama move the Court to grant leave to file a motion to vacate our order dismissing their case for lack of jurisdiction. The motion for leave will be denied. Unless otherwise noted, section references are to the Internal Revenue Code applicable to the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.

Background

Respondent determined a $101...

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