Legal Opinion
Hodges v. Commissioner
United States Tax Court
Decided July 13, 1987No. Docket No. 28147-84UnpublishedCited by 3 opinions
Held: Respondent's Motion to Dismiss for Lack of Jurisdiction granted.
1Opinion of the Court
PEGGY S. HODGES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hodges v. Commissioner
Docket No. 28147-84.
United States Tax Court
T.C. Memo 1987-340; 1987 Tax Ct. Memo LEXIS 340; 53 T.C.M. (CCH) 1326; T.C.M. (RIA) 87340;
July 13, 1987
Held: Respondent's Motion to Dismiss for Lack of Jurisdiction granted.
Peggy S. Hodges, pro se.
Michael D. Wilder, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction filed May 20, 1987. Respondent contends that the petition herein was…
2Cases cited2 opinions
- Galvin v. CommissionerCourt of Appeals for the Second Circuit · 1956
- French & Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by3 opinions
- McCune v. CommissionerUnited States Tax Court · 2000
- David C. McCune v. CommissionerUnited States Tax Court · 2000
- McCune v. CommissionerUnited States Tax Court · 2000