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SAMUEL AND BERNICE BOONE TRUST v. COMMISSIONER

Docket No. 16141-99L.

80 T.C.M. 678 (2000)

T.C. Memo. 2000-350

Samuel and Bernice Boone Trust v. Commissioner.

United States Tax Court.

Filed November 13, 2000.

Attorney(s) appearing for the Case

Samuel Boone and Bernice Boone (trustees), for the petitioner. Steven M. Webster, for the respondent.

MEMORANDUM OPINION

THORNTON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction.1 As discussed below, we shall grant respondent's motion.

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

Background

On its Form 1041, U.S. Income Tax Return for Estates and Trusts, for taxable year 1997, petitioner reported...

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