NORMAC, INC. & NORMAC INTERN. LTD. v. COMMISSIONER

Docket No. 11461-87.

90 T.C. 142 (1988)

NORMAC, INCORPORATED, AND NORMAC INTERNATIONAL, LIMITED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed January 26, 1988.


Attorney(s) appearing for the Case

Mark G. Zartarian, for the petitioners.

Margaret A. Satko, for the respondent.


OPINION

CHABOT, Judge:

The instant case is before us on respondent's motion, filed June 22, 1987, to dismiss for lack of jurisdiction as to Normac International, Ltd., and to change caption. Petitioners filed an objection to respondent's motion on July 14, 1987. Respondent filed a memorandum brief in support of its motion on December 3, 1987. On December 14, 1987, petitioners filed a notice of intent not to file a brief.

Respondent determined...

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