Legal Opinion
Patricia Arroyo DDS, Corp. v. Comm'r
United States Tax Court
Decided February 23, 2017No. Docket No. 5874-15Unpublished
1Opinion of the Court
PATRICIA ARROYO DDS, CORP., ALEX MANSILLA, AND MERCEDES P. ARROYO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Patricia Arroyo DDS, Corp. v. Comm'r
Docket No. 5874-15
United States Tax Court
2017 U.S. Tax Ct. LEXIS 21;
February 23, 2017, Decided
Robert A. Wherry, Judge.
Robert A. Wherry
ORDER
This case was assigned on June 22, 2016, for the purpose of ruling on respondent's Motion to Dismiss for Lack of Jurisdiction as to Patricia Arroyo DDS, Corp. and to Change Caption, filed April 3, 2015. We shall grant respondent's motion.
Background
The following facts are not in dispute.…
2Cases cited6 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- Kluger v. CommissionerUnited States Tax Court · 1984
- Denius v. DunlapCourt of Appeals for the Seventh Circuit · 2003
- United States v. Daniel Wesley HarrisCourt of Appeals for the Sixth Circuit · 1964
- SECC Corp. v. CommissionerUnited States Tax Court · 2014
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