EIGES v. COMMISSIONER

Docket No. 17236-92.

101 T.C. 61 (1993)

COREY DON EIGES, THERESA DEAL EIGES, AND JORDAN DEAL EIGES, A MINOR, BY COREY DON EIGES AND THERESA DEAL EIGES, AS NEXT FRIENDS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 21, 1993.


Attorney(s) appearing for the Case

Corey Don Eiges and Theresa Deal Eiges, pro sese.

William R. McCants, for respondent.


OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

CANTREL, Special Trial Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction...

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