ESTATE OF COATES v. COMMISSIONER

Docket No. 44133-85.

52 T.C.M. 1122 (1986)

T.C. Memo. 1986-574

Estate of Constance Coates, Deceased, Pearl K. Karter, Executor v. Commissioner.

United States Tax Court.

Filed December 2, 1986.


Attorney(s) appearing for the Case

William Stitzer, for the petitioner. Will E. McLeod, for the respondent.


Memorandum Findings of Fact and Opinion

DINAN, Special Trial Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction filed February 27, 1986, pursuant to Rule 401 and was assigned to Special Trial Judge Daniel J. Dinan pursuant to section 7456(d)2 (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. —)...

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