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JOSEPH E. ABE, DDS, INC. v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 20378-22R.

161 T.C. No. 1

JOSEPH E. ABE, DDS, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 3, 2023.

Attorney(s) appearing for the Case

Daniel W. Layton, for petitioner.

Edward T. Mitte, for respondent.

OPINION

The sole issue for decision is whether the Court, on petitioner's Motion, may dismiss a petition for declaratory judgment filed pursuant to section 7476.1

Background

Petitioner, Joseph E. Abe, DDS, Inc., is a California corporation. Petitioner created the Joseph...

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