COWARDE v. COMMISSIONER

Docket No. 13129-78.

38 T.C.M. 914 (1979)

T.C. Memo. 1979-228

George L. Cowarde v. Commissioner.

United States Tax Court.

Filed June 11, 1979.


Attorney(s) appearing for the Case

George L. Cowarde, pro se. Michael A. Yost, Jr., for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent has filed a motion pursuant to Rule 40 of this Court's Rules of Practice and Procedure to dismiss the petition for failure to state a claim on which relief can be granted in this case involving determined deficiencies in income tax for 1975 and 1976 in the amounts of $2,717.43 and $3,845.30, respectively.

The petition does not contain any assignments...

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