Rubke v. Comm'r

MARK ERNEST AND ESTHER RUBKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rubke v. Comm'r

Docket No. 10015-01

United States Tax Court

T.C. Memo 2002-23; 2002 Tax Ct. Memo LEXIS 34; 83 T.C.M. (CCH) 1134; T.C.M. (RIA) 54626;

January 22, 2002, Filed

Respondent's motion to dismiss for lack of jurisdiction granted.

Mark Ernest Rubke, Pro se.

Esther Rubke, Pro se.

H. Clifton Bonney, Jr., for respondent.

Robert P. Ruwe, Judge.

RUWE

MEMORANDUM OPINION

RUWE, Judge: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. Respondent's motion is based on the ground…