ABRAHAM LINCOLN OPPORTUNITY FOUNDATION v. COMMISSIONER

Docket No. 4436-99X.

80 T.C.M. 252 (2000)

T.C. Memo. 2000-261

Abraham Lincoln Opportunity Foundation v. Commissioner.

United States Tax Court.

Filed August 17, 2000.


Attorney(s) appearing for the Case

Amber Wong Hsu, for the petitioner. Mark A. Ericson and Laurence D. Ziegler, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction (respondent's motion) filed on May 22, 2000. On June 21, 2000, petitioner filed a response to that motion (petitioner's response). On July 14, 2000, respondent filed a reply to petitioner's response (respondent's reply).

Respondent represents in respondent's motion, and petitioner agrees or does not dispute in petitioner's response...

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