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DOMULEWICZ v. COMMISSIONER

Docket No. 10434-05.

129 T.C. 11 (2007)

129 T.C. No. 3

MICHAEL V. DOMULEWICZ AND MARY ANN DOMULEWICZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 8, 2007.

Attorney(s) appearing for the Case

David D. Aughtry, Eric M. Nemeth, and Paul L.B. McKenney, for petitioners.

Meso T. Hammoud, for respondent.

OPINION

LARO, Judge:

This is a Son-of-BOSS case that is currently before the Court on petitioners' motion to dismiss for lack of jurisdiction. See generally Kligfeld Holdings v. Commissioner, 128 T.C. 192 (2007), and Notice 2000-44, 2000-2 C.B. 255, for a general description of Son-of-BOSS cases. Petitioners petitioned the Court to redetermine respondent's determination...

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