United States Tax Court May 24, 1982, Docket No. 18892-81. (Meader v. Commissioner)

PHILLIP W. MEADER AND LYDIA MEADER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Meader v. Commissioner Docket No. 18892-81. United States Tax Court T.C. Memo 1982-288; 1982 Tax Ct. Memo LEXIS 462; 43 T.C.M. (CCH) 1472; T.C.M. (RIA) 82288; May 24, 1982. *462 This case is presently before us on respondent's Motion to Dismiss for Lack of Jurisdiction.