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KIMMERLING v. COMMISSIONER

Docket No. 11042-88.

58 T.C.M. 138 (1989)

T.C. Memo. 1989-501

George W. Kimmerling v. Commissioner.

United States Tax Court.

Filed September 13, 1989.

Attorney(s) appearing for the Case

George W. Kimmerling, pro se. Daniel Morman, for the respondent.

Memorandum Opinion

WELLS, Judge:

This case is before us on petitioner's motion to dismiss for lack of jurisdiction.

On August 18, 1983, petitioner and his wife (the "Kimmerlings") filed a petition in bankruptcy pursuant to Chapter 13 of the Bankruptcy Code, codified and enacted as title 11 of the United States Code on November 6, 1978, by Pub. L. 95-598, 92 Stat. 2549. The Kimmerlings' petition was...

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