Memorandum Opinion
KÖRNER, Judge:
This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction, which petitioner opposes. The operative facts are as follows:
On July 30, 1984, the present petitioner, Moccasin Manufacturing & Import Company, Inc., alleged to be a Texas corporation whose address is in Center, Texas, filed a petition with this Court complaining of certain taxes assessed against Corinth Motel, Inc...
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