BAXTER v. COMMISSIONER

Docket No. 15927-82.

47 T.C.M. 106 (1983)

T.C. Memo. 1983-639

Leonard G. Baxter and Connie J. Baxter v. Commissioner.

United States Tax Court.

Filed October 17, 1983.


Attorney(s) appearing for the Case

Leonard G. and Connie J. Baxter, pro se, Inkster, Mich. Peter M. Ritteman and Roberta M. Hamm, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:

This case was assigned pursuant to Delegation Order No. 8, 81 T.C. VII (1983) to Special Trial Judge John J. Pajak for the purpose of considering and ruling on respondent's Motion for Summary Judgment. After reviewing the record, we agree with and adopt his opinion which is set forth below.

Opinion of the Special Trial Judge

PAJAK, Special Trial Judge:

This case is before the Court on respondent...

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