Legal Opinion
Abraham Lincoln Opportunity Found. v. Commissioner
United States Tax Court
Decided August 17, 2000No. 4436-99XUnpublished
1Opinion of the Court
ABRAHAM LINCOLN OPPORTUNITY FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abraham Lincoln Opportunity Found. v. Commissioner
No. 4436-99X
United States Tax Court
T.C. Memo 2000-261; 2000 Tax Ct. Memo LEXIS 307; 80 T.C.M. (CCH) 252; T.C.M. (RIA) 54009;
August 17, 2000, Filed
An appropriate order will be entered.
Amber Wong Hsu, for petitioner.
Mark A. Ericson and Laurence D. Ziegler, for respondent.
Chiechi, Carolyn P.
CHIECHI
MEMORANDUM OPINION
CHIECHI, JUDGE: This case is before us on respondent's motion to dismiss for lack of jurisdiction (respondent's motion) filed on May 22,…
2Cases cited3 opinions
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974
- Dillman Bros. Asphalt Co. v. CommissionerUnited States Tax Court · 1975
- Bloomington Transmission Services, Inc. v. CommissionerUnited States Tax Court · 1986