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HANNA & ASSOCIATES, P.C. v. COMMISSIONER

Docket No. 10734-97.

75 T.C.M. 2468 (1998)

T.C. Memo. 1998-210

Hanna & Associates, P.C., Formerly Mark J. Hanna, P.C. v. Commissioner.

United States Tax Court.

Filed June 16, 1998.

Attorney(s) appearing for the Case

Charles F. Daily, Jr., for the petitioner.

Steven B. Bass, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction filed on June 30, 1997,1 pursuant to Rule 53.2 The issue for decision is whether petitioner lacks capacity under Rule 60(c) to invoke this Court's jurisdiction.

Background

Hanna & Associates, P.C., formerly...

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