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BARTH FOUNDATION v. COMMISSIONER

Docket No. 19102-80.

42 T.C.M. 1580 (1981)

T.C. Memo. 1981-635

The Barth Foundation v. Commissioner.

United States Tax Court.

Filed October 29, 1981.

Attorney(s) appearing for the Case

Marvin E. Hagen and Gene F. Reardon, 2150 First National Bank Bldg., Denver, Colo., for the petitioner. Joseph T. Chalhoub, 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 to dismiss for lack of jurisdiction as to the imposition of additional excise taxes under section 4945(b)(1).2 After a review of the record, we agree with and adopt his opinion which is set forth below.3

Opinion of the...

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