Legal Opinion

Erickson v. Commissioner

United States Tax Court

Decided July 7, 2000No. 12436-99Unpublished

1Opinion of the Court

JOHN L. & LISA K. ERICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Erickson v. Commissioner

No. 12436-99

United States Tax Court

T.C. Memo 2000-209; 2000 Tax Ct. Memo LEXIS 248; 80 T.C.M. (CCH) 28; T.C.M. (RIA) 53946;

July 7, 2000, Filed

An order will be entered granting respondent's Motion to Dismiss for Lack of Jurisdiction.

Todd R. Cannon, for petitioners.

Melinda G. Williams, Richard W. Kennedy, and Gregory M. Hahn, for respondent.

Cohen, Mary Ann

COHEN

MEMORANDUM OPINION

COHEN, JUDGE: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction on the…

2Cases cited9 opinions

  1. Monge v. CommissionerUnited States Tax Court · 1989
  2. Frieling v. CommissionerUnited States Tax Court · 1983
  3. Abeles v. CommissionerUnited States Tax Court · 1988
  4. Normac, Inc. v. CommissionerUnited States Tax Court · 1988
  5. McCormick v. CommissionerUnited States Tax Court · 1970

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