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BURTON v. COMMISSIONER

Docket No. 11843-83.

47 T.C.M. 1192 (1984)

T.C. Memo. 1984-99

Howard Burton v. Commissioner.

United States Tax Court.

Filed February 29, 1984.

Attorney(s) appearing for the Case

Howard Burton, pro se, El Paso, Tex. David W. Johnson and Bobby D. Burns, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's Motion to Impose Sanctions under T.C. Rule 104(c).1 After a review of the record, we agree with and adopt his opinion which is set forth below.

Opinion of the Special Trial Judge

CANTREL, Special Trial Judge:

This case is before...

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