GARDINER v. COMMISSIONER

Docket No. 301-78.

39 T.C.M. 87 (1979)

T.C. Memo. 1979-364

Wm. M. Gardiner v. Commissioner.

United States Tax Court.

Filed September 10, 1979.


Attorney(s) appearing for the Case

Wm. M. Gardiner, pro se, P.O. Box 3, Otter Rock, Ore. Leo A. Reinikka, Jr., for the respondent.


Memorandum Opinion

SIMPSON, Judge:

This case is before the Court on the Commissioner's motion for judgment on the pleadings filed pursuant to Rule 120, Tax Court Rules of Practice and Procedure.1 Since the hearing on that motion, the petitioner has filed a motion for extension of time to file his amended reply and a motion to withdraw his petition and dismiss the case. Those motions will also be dealt with in this opinion.

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