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EIRY TRUST v. COMMISSIONER

Docket No. 5760-81X.

77 T.C. 1263 (1981)

ALLEN EIRY TRUST, CLAIR M. FORREST, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 16, 1981.

Attorney(s) appearing for the Case

Clair M. Forrest, for the petitioner.

Mary H. Weber and Charles Williams, for the respondent.

OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's "Motion to Dismiss for Lack of Jurisdiction and, In the Alternative, to Strike Allegations Relating to Application of Internal Revenue Code Section 115." After a review of the record, we agree with and adopt his opinion which is set forth below.1

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