Legal Opinion

Oswald v. Commissioner

United States Tax Court

Decided January 17, 1995No. Docket No. 11905-94UnpublishedCited by 1 opinion

1Opinion of the Court

CHARLES J. OSWALD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Oswald v. Commissioner

Docket No. 11905-94

United States Tax Court

T.C. Memo 1995-17; 1995 Tax Ct. Memo LEXIS 17; 69 T.C.M. (CCH) 1666;

January 17, 1995, Filed

An order granting respondent's motion and dismissing this case for lack of jurisdiction will be entered.

Charles J. Oswald, Jr., pro se.

For respondent: Kevin Curran and Paul L. Dixon.

ARMEN

ARMEN

MEMORANDUM OPINION

ARMEN, Special Trial Judge: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. The issue for decision is whether…

2Cases cited10 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Monge v. CommissionerUnited States Tax Court · 1989
  3. Normac, Inc. v. CommissionerUnited States Tax Court · 1988
  4. McCormick v. CommissionerUnited States Tax Court · 1970
  5. Fishman v. CommissionerUnited States Tax Court · 1969

5 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Robinson v. CommissionerUnited States Tax Court · 2000

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