WARD v. COMMISSIONER

Docket No. 8981-92R.

64 T.C.M. 714 (1992)

T.C. Memo. 1992-535

Robert B. Ward, Jr., Gary L. Bennett, Charles W. Burkhart, William E. Cawthon, Gary L. Dyer, Donald L. Ellis, John B. Helmick, Donald L. Hicks, William R. Krafft, Dohn Mark Lough, Bruce M. Padgett, Joseph C. Rinehart, Ronald W. Shingleton, Allen M. Skinner, Thomas N. Thoms, Russell J. Ward, v. Commissioner.

United States Tax Court.

Filed September 10, 1992.


Attorney(s) appearing for the Case

John J. Osterhage, 50 E. RiverCenter Blvd., Covington, Ky., for the petitioners. James W. Lessis, for the respondent.


Memorandum Opinion

WELLS, Judge:

The instant case is before us on respondent's motion to dismiss for lack of jurisdiction. Petitioners, former employees of Halliburton Company (Halliburton) who separated from Halliburton's service in 1986, seek to maintain the instant declaratory judgment action as interested parties under section 7476(b)(1).1 In their petition for declaratory judgment, petitioners ask the Court to decide whether...

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