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ADAMS v. COMMISSIONER

Docket No. 6942-78.

38 T.C.M. 1187 (1979)

T.C. Memo. 1979-305

Ellis E. Adams and Veanna R. Adams v. Commissioner.

United States Tax Court.

Filed August 9, 1979.

Attorney(s) appearing for the Case

Richard G. Goldman and Wesley J. Lynes, for respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing and disposition of respondent's motion for judgment on the pleadings pursuant to section 7456(c), Internal Revenue Code of 1954, as amended. The Court agrees with and adopts his opinion which is set forth below.

Opinion of Special Trial Judge

CALDWELL, Special Trial Judge:

This case is presently before the Court...

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