HOFFMAN v. COMMISSIONER

Docket No. 7616-74.

63 T.C. 638 (1975)

ABBOTT HOFFMAN AND ANITA HOFFMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 12, 1975.


Attorney(s) appearing for the Case

Thomas E. Bulleit, for the respondent.


OPINION

DAWSON, Judge:

This motion to dismiss for lack of jurisdiction was assigned to and heard by Commissioner Randolph F. Caldwell, Jr. The Court agrees with and adopts his opinion which is set forth below.1

OPINION OF THE COMMISSIONER

The case is presently before the Court on respondent's motion to dismiss for lack of jurisdiction, filed on October 24, 1974...

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