NOVAK v. COMMISSIONER

Docket No. 3420-75.

36 T.C.M. 382 (1977)

T.C. Memo. 1977-88

Joseph Novak v. Commissioner.

United States Tax Court.

Filed March 30, 1977.


Attorney(s) appearing for the Case

Joseph Novak, pro se, 1257 Bush Creek Rd., New Brighton, Pa. Joseph M. Abele, for the respondent.


Memorandum Opinion

SIMPSON, Judge:

This matter comes before the Court on the Commissioner's oral motion to dismiss this case because of the petitioner's failure to present any evidence during the trial. Although the petitioner failed to present any evidence, he raised numerous constitutional issues in his petition and during the trial of this case. A motion to dismiss is not the proper procedure by which to obtain an adjudication of legal claims made by...

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