ASBURY v. COMMISSIONER

Dkt. No. 13589-05.

93 T.C.M. 974 (2007)

T.C. Memo. 2007-53

Lloyd T. Asbury, Attorney at Law, P.A. v. Commissioner.

United States Tax Court.

March 6, 2007.


Attorney(s) appearing for the Case

Lloyd T. Asbury (an officer), for petitioner.

Monica J. Miller, for respondent.


MEMORANDUM OPINION

WHALEN, Judge:

This case is before the Court to decide respondent's motion to dismiss for lack of jurisdiction. The substantive issues in the case involve a notice of deficiency issued to petitioner, Lloyd T. Asbury, Attorney At Law, P.A., in which respondent determined a deficiency and penalties in petitioner's corporate income tax for 1997. Respondent moves to dismiss the case for lack of jurisdiction on the ground that no proper person...

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