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TWENTY-THREE NINETEEN CREEKSIDE, INC. v. COMMISSIONER

Docket Nos. 2345-90, 8007-90.

60 T.C.M. 1506 (1990)

T.C. Memo. 1990-649

Twenty-Three Nineteen Creekside, Inc., Michael D. Baldigo, A Person Other Than the Tax Matters Person v. Commissioner.

United States Tax Court.

Filed December 27, 1990.

Attorney(s) appearing for the Case

Michael E. Baldigo, for the petitioner. Shelley Anne Chang, for the respondent.

Memorandum Opinion

BUCKEY, Special Trial Judge.

These two cases were assigned pursuant to section 7443A(b) and Rule 180 et seq.1 for purposes of hearing respondent's motion to correct caption in docket No. 2345-90, and respondent's motion to dismiss for lack of jurisdiction in docket No. 8007-90. Since both motions revolve around the question of who was (or was not) the tax matters person of Twenty-Three Nineteen Creekside, Inc...

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