HIRSH v. COMMISSIONER

Docket No. 2657-95.

73 T.C.M. 2601 (1997)

T.C. Memo. 1997-184

Shirley S. Hirsh v. Commissioner.

United States Tax Court.

Filed April 21, 1997.


Attorney(s) appearing for the Case

Shirley S. Hirsh, pro se. Scott Anderson, for the respondent.


MEMORANDUM OPINION

GERBER, Judge:

This case was calendared for trial at the January 13, 1997, trial session in Richmond, Virginia. On that date, petitioner Shirley S. Hirsh submitted a motion to withdraw her petition in this case. Petitioner did not specifically address respondent's determinations but instead questioned respondent's and this Court's jurisdiction over her.

At the trial session, respondent's counsel orally moved the Court to dismiss...

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