CONDO v. COMMISSIONER

Docket No. 6803-76.

69 T.C. 149 (1977)

ARMEN B. CONDO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 31, 1977.


Attorney(s) appearing for the Case

Armen B. Condo, pro se.

Timothy L. Nelson, for the respondent.


WILBUR, Judge:

Respondent determined a deficiency against the A. B. Condo Corp. for the taxable year 1973 in the amount of $7,982.

This case is presently before us on respondent's motion to dismiss for lack of jurisdiction. This motion requires us to determine whether or not the A. B. Condo Corp. has the capacity to engage in litigation in this Court.1

FINDINGS OF FACT<...

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