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SMITH v. COMMISSIONER

Dkt. No. 8644-05.

93 T.C.M. 1213 (2006)

T.C. Memo. 2007-117

Lynne M. Smith, Petitioner, and Stanley J. Smith, Intervenor v. Commissioner.

United States Tax Court.

May 10, 2007.

Attorney(s) appearing for the Case

Philip J. Vecchio, for petitioner.

Stanley J. Smith, pro se.

John R. Mikalchus, for respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction (respondent's motion). Respondent filed respondent's motion after the Court issued Billings v. Commissioner [Dec. 56,572], 127 T.C. 7 (2006), and before Congress enacted the Tax Relief and Health Care Act of 2006 (Act). We shall grant respondent's motion.

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