METADURE CORPORATION v. COMMISSIONER

Docket No. 9499-76R.

36 T.C.M. 164 (1977)

T.C. Memo. 1977-37

Metadure Corporation v. Commissioner.

United States Tax Court.

Filed February 16, 1977.


Attorney(s) appearing for the Case

Stephen L. Golding, for the petitioner. Byron J. Furseth, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for the purpose of conducting the hearing and ruling on respondent's motion to dismiss for lack of jurisdiction filed herein. After a review of the record, we agree with and adopt his opinion which is set forth below.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

This case is now before the Court on...

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