Ferre v. Commissioner

JOSE A. FERRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ferre v. Commissioner

Docket No. 3949-80.

United States Tax Court

T.C. Memo 1982-425; 1982 Tax Ct. Memo LEXIS 322; 44 T.C.M. (CCH) 605; T.C.M. (RIA) 82425;

July 27, 1982.

Kennard I. Mandell, for the petitioner.

Robert E. Marum, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Chief Judge: This case was assigned to Special Trial Judge Daniel J. Dinan for hearing and is before the Court on respondent's motion to dismiss for lack of jurisdiction. The Court agrees with and adopts his Opinion, which…