YMO Trust v. Commissioner

YMO TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

YMO Trust v. Commissioner

No. 16052-99

United States Tax Court

T.C. Memo 2000-275; 2000 Tax Ct. Memo LEXIS 321; 80 T.C.M. (CCH) 317; T.C.M. (RIA) 54026;

August 29, 2000, Filed

An appropriate order of dismissal for lack of jurisdiction will be entered.

Cheryl R. Frank and Gerald W. Kelly, for petitioner.1

Mary Ann Waters, for respondent.

Laro, David

LARO

MEMORANDUM OPINION

LARO, JUDGE: Respondent moves the Court to dismiss this case for lack of jurisdiction, arguing that the petition was not filed with the Court by a proper party as…