GRANT v. COMMISSIONER

Docket No. 5757-77.

39 T.C.M. 1088 (1980)

T.C. Memo. 1980-50

Frances D. Grant v. Commissioner.

United States Tax Court.

Filed February 27, 1980.


Attorney(s) appearing for the Case

Norman E. Beal, 35 East Wacker Dr., Chicago, Ill., for the petitioner. Judith M. Wall and Gary C. Gough, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on petitioner's motion for judgment on the pleadings. After a review of the record, we agree with and adopt his opinion which is set forth below.1

Opinion of the Special Trial Judge

CANTREL, Special Trial Judge:

Respondent in his notice of deficiency...

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