BOYD v. COMMISSIONER

Docket No. 17660-03L.

124 T.C. 296 (2005)

124 T.C. No. 18

KENNETH B. AND MARIE L. BOYD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 27, 2005.


Attorney(s) appearing for the Case

Peter L. Banis, for petitioners.

Michael R. Fiore, for respondent.


OPINION

HALPERN, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction (the motion). Petitioners object. For the reasons stated, we shall grant the motion.

Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended (the Code), and all Rule references are to the Tax Court Rules of Practice and Procedure.

Background

The petition...

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