ROOTS v. COMMISSIONER

Docket No. 14438-98.

77 T.C.M. 1581 (1999)

T.C. Memo. 1999-88

Thomas Gerald Roots and Linda Vesta Roots v. Commissioner.

United States Tax Court.

Filed March 23, 1999.


Attorney(s) appearing for the Case

Thomas Gerald Roots and Linda Vesta Roots, pro se. Mark A. Weiner, for the respondent.


MEMORANDUM OPINION

CHABOT, Judge:

This matter is before us on petitioners' motion to dismiss for lack of jurisdiction. As indicated infra, we also consider whether petitioners are entitled to summary judgment.

We decide these matters on the basis of the parties' pleadings and motion papers.

Respondent determined a deficiency in Federal income tax and additions to tax under sections 6651(a)(1)1 (failure...

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