HART v. COMMISSIONER

Docket No. 17726-81.

44 T.C.M. 1203 (1982)

T.C. Memo. 1982-553

Robert C. Hart v. Commissioner.

United States Tax Court.

Filed September 23, 1982.


Attorney(s) appearing for the Case

Robert E. Falb, 1776 K. St., Washington, D.C. and Robert E. Liles II, for the petitioner. Lewis Carluzzo, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for hearing and disposition of petitioner's motion to dismiss for lack of jurisdiction. Subsequent to the hearing thereon, the petitioner's motion to dismiss for lack of jurisdiction was reassigned, on July 9, 1982, to Special Trial Judge Lee M. Galloway for consideration and ruling thereon. The Court approves and adopts his opinion, which...

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