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FLYNN v. COMMISSIONER

Docket No. 18090-99R.

80 T.C.M. 91 (2000)

T.C. Memo. 2000-223

John J. Flynn and James H. Thomas v. Commissioner.

United States Tax Court.

Filed July 28, 2000.

Attorney(s) appearing for the Case

Michael Samuel Gordon, for the petitioners. Sandra M. Jefferson, 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. The issue for decision is whether petitioners are interested parties entitled to file a petition for declaratory judgment pursuant to section 7476(b)(1).1

Background

The International Headquarters Pension And Beneficiaries Plan Of The International Union Of...

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