Legal Opinion
Cowan v. Comm'r
United States Tax Court
Decided November 27, 2006No. 3539-06LUnpublished
1Opinion of the Court
KATHERINE COWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cowan v. Comm'r
No. 3539-06L
United States Tax Court
T.C. Memo 2006-255; 2006 Tax Ct. Memo LEXIS 259; 92 T.C.M. (CCH) 453;
November 27, 2006, Filed
Katherine Cowan, pro se.
Ruwe, Robert P.
ROBERT P. RUWE
MEMORANDUM OPINION
RUWE, Judge: This case is before the Court on petitioner's Motion for Leave to File Motion to Vacate Order of Dismissal for Lack of Jurisdiction (hereinafter referred to as petitioner's motion for leave). We must decide whether to grant petitioner's motion for leave. When the petition was filed, petitioner…
2Cases cited14 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- KENNEDY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
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