JONES v. COMMISSIONER.

Docket No. 5603-80 R.

41 T.C.M. 377 (1980)

T.C. Memo. 1980-512

Paul C. Jones v. Commissioner.

United States Tax Court.

Filed November 19, 1980.


Attorney(s) appearing for the Case

Paul C. Jones, pro se. James M. Eastman, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. Petitioner filed an objection and a hearing on the motion was held on October 6, 1980, at Los Angeles, California. We must decide (1) whether petitioner, a retired employee of Rockwell International Corporation, is an "interested party" entitled to file a petition for a declaratory judgment in this case, pursuant to section 7476(b...

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