Watkins v. Commissioner

BARNEY J. AND NONA WATKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Watkins v. Commissioner

Docket No. 3274-90.

United States Tax Court

T.C. Memo 1992-6; 1992 Tax Ct. Memo LEXIS 18; 63 T.C.M. (CCH) 1710; T.C.M. (RIA) 92006;

January 6, 1992, Filed

An appropriate order of dismissal for lack of jurisdiction will be entered.

Barney J. and Nona Watkins, pro se.

Shelia Dansby Harvey, for respondent.

GOLDBERG, Special Trial Judge.

GOLDBERG

cEMORANDUM OPINION

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code and is before the Court on…