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NIES v. COMMISSIONER

Docket No. 8149-84.

49 T.C.M. 1405 (1985)

T.C. Memo. 1985-216

David T. Nies, Jr. v. Commissioner.

United States Tax Court.

Filed May 6, 1985.

Attorney(s) appearing for the Case

David T. Nies, Jr., pro se, Silver Spring, Md. Elizabeth S. Henn, for the respondent.

Memorandum Opinion

STERRETT, Acting Chief Judge:

Respondent's Motion for Judgment on the Pleadings and respondent's Motion to Award Damages under I. R. C. Sec. 6673 were assigned to Special Trial Judge Francis J. Cantrel for hearing, consideration and ruling thereon.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...

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