United States Tax Court July 13, 1987, Docket No. 28147-84. (Hodges v. Commissioner)

PEGGY S. HODGES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hodges v. Commissioner Docket No. 28147-84. United States Tax Court T.C. Memo 1987-340; 1987 Tax Ct. Memo LEXIS 340; 53 T.C.M. (CCH) 1326; T.C.M. (RIA) 87340; July 13, 1987 *340 Held: Respondent's Motion to Dismiss for Lack of Jurisdiction granted. Peggy S. Hodges, pro se. Michael D. Wilder, for the respondent.