STEPHEN C. LOADHOLT TRUST v. COMMISSIONER

Docket Nos. 18158-99L, 18159-99L, 18521-99L.

80 T.C.M. 675 (2000)

T.C. Memo. 2000-349

Stephen C. Loadholt Trust, Debra M. Lance Trustee, et al. v. Commissioner.

United States Tax Court.

Filed November 13, 2000.


Attorney(s) appearing for the Case

Debra M. Lance (trustee), for the petitioner in Docket No. 18158-99L. Samuel Lance, Jr. (trustee), for the petitioner in Docket No. 18159-99L. Debra M. Lance (trustee), for the petitioner in Docket No. 18521-99L. J. Craig Young, for the respondent.


MEMORANDUM OPINION

THORNTON, Judge:

These cases are before the Court on respondent's motions to dismiss for lack of jurisdiction.2 As discussed below, we shall grant respondent's motions.

Unless otherwise indicated, section references are to the Internal Revenue Code as amended.

Background

In these consolidated cases, trustees (the trustees) of...

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