Legal Opinion
Flynn v. Commissioner
United States Tax Court
Decided July 28, 2000No. 18090-99RUnpublishedCited by 1 opinion
1Opinion of the Court
JOHN J. FLYNN AND JAMES H. THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Flynn v. Commissioner
No. 18090-99R
United States Tax Court
T.C. Memo 2000-223; 2000 Tax Ct. Memo LEXIS 268; 80 T.C.M. (CCH) 91; T.C.M. (RIA) 53963;
July 28, 2000, Filed
An order granting respondent's motion to dismiss for lack of Jurisdiction will be entered.
MICHAEL SAMUEL GORDON, for petitioners.
SANDRA M. JEFFERSON, for respondent.
Panuthos, Peter J.
PANUTHOS
MEMORANDUM OPINION
PANUTHOS, CHIEF SPECIAL TRIAL JUDGE: This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction.…
2Cases cited9 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
- Atlantic Mutual Insurance v. CommissionerSupreme Court of the United States · 1998
- Smith v. CommissionerUnited States Tax Court · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Flynn, John J. v. Cmsnr IRSCourt of Appeals for the D.C. Circuit · 2001