LYBECK v. COMMISSIONER

Docket No. 1596-76.

35 T.C.M. 1440 (1976)

T.C. Memo. 1976-317

Judith P. Lybeck and M. Donald Lybeck, Jr. v. Commissioner.

United States Tax Court.

Filed October 7, 1976.


Attorney(s) appearing for the Case

Judith P. Lybeck and M. Donald Lybeck, Jr., pro se, 2712 N. Stowell, Milwaukee, Wis. James F. Kidd, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:

This motion to dismiss for failure to state a claim upon which relief can be granted was assigned to and heard by Special Trial Judge Lehman C. Aarons. This Court agrees with and adopts his opinion which is set forth below.1

Opinion of the Special Trial Judge

AARONS, Special Trial Judge:

This case is presently before the Court on respondent's motion to dismiss...

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