ABRAMS v. COMMISSIONER

Docket No. 2645-85.

84 T.C. 1308 (1985)

RICHARD L. ABRAMS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 17, 1985.


Attorney(s) appearing for the Case

Martin A. Schainbaum and Kathleen A. Miller, for the petitioners.

Kathleen E. Whatley and Elizabeth I. Abreu, for the respondent.


OPINION

DAWSON, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction filed on April 4, 1985. Without a hearing, an order was entered on April 12, 1985, granting respondent's motion. This order was vacated and set aside on April 16, 1985, and a hearing on the motion was held on May 22, 1985, at the motions session in Washington, D.C. The parties filed memoranda of points and authorities. After considering...

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