MONI v. COMMISSIONER

Docket No. 9703-77.

41 T.C.M. 1070 (1981)

T.C. Memo. 1981-110

Albert R. Moni v. Commissioner.

United States Tax Court.

Filed March 9, 1981.


Attorney(s) appearing for the Case

Albert R. Moni, pro se, Stockton, Calif. Alan Summers, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6 of this Court, 69 T.C. XV (1976).1 The Court agrees with and adopts the Special Trial Judge's opinion which is set forth below.

Opinion of the Special Trial Judge

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