BARROW v. COMMISSIONER

Docket No. 29871-81.

45 T.C.M. 935 (1983)

T.C. Memo. 1983-123

John Guy Barrow and Alma Mae Barrow v. Commissioner.

United States Tax Court.

Filed March 9, 1983.


Attorney(s) appearing for the Case

John Guy Barrow, Callahan, Fla., for the petitioners. Willie Fortenberry, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case was called from the calendar at Jacksonville, Florida, on September 20, 1982, for hearing on respondent's motion to dismiss for failure to state a claim upon which relief could be granted filed March 8, 1982. When the case was called, petitioner John Guy Barrow appeared and stated to the Court that there were facts not alleged in the petition that he could present which would show that there was a cause of action...

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