LYON v. COMMISSIONER

Docket No. 4761-74.

36 T.C.M. 979 (1977)

T.C. Memo. 1977-239

Michael Lyon v. Commissioner.

United States Tax Court.

Filed July 27, 1977.


Attorney(s) appearing for the Case

Michael Lyon, pro se. 333 Cranberry Dr., Loveladies, N.J. Joseph F. Maselli, for the respondent.


Memorandum Finding of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to and heard by Special Trial Judge Randolph F. Caldwell, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 5 of this Court.1 The Court agrees with and adopts Special Trial Judge Caldwell's opinion which is set forth below....

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