United States Tax Court July 12, 2007, No. 1763-07 (Blake v. Comm'r)

T.C. Memo. 2007-184

UNITED STATES TAX COURT

WAYNE D. BLAKE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 1763-07. Filed July 12, 2007.

Barry L. Dahne, for petitioner.

Michael T. Sargent, for respondent.

MEMORANDUM OPINION

CHIECHI, Judge: This case is before the Court on respon-

dent’s motion to dismiss for lack of jurisdiction (respondent’s

motion).