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McKEE v. COMMISSIONER

Docket No. 3146-83.

47 T.C.M. 698 (1983)

T.C. Memo. 1983-758

Logan McKee, Jr. v. Commissioner.

United States Tax Court.

Filed December 19, 1983.

Attorney(s) appearing for the Case

Logan McKee, Jr., pro se. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

GILBERT, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(c) and (d)1 and Delegation Order No. 8 (81 T.C. VII) (July 1983) for consideration and ruling on respondent's Motion for Summary Judgment filed on August 8, 1983, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.

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