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RILEY v. COMMISSIONER

Docket No. 32908-83.

49 T.C.M. 1483 (1985)

T.C. Memo. 1985-231

James E. Riley v. Commissioner.

United States Tax Court.

Filed May 13, 1985.

Attorney(s) appearing for the Case

Shirley M. Justice, 211 North Conception St., Mobile, Ala., for the petitioner. H. Karl Zeswitz, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent's Motion to Dismiss for Lack of Jurisdiction was assigned to Special Trial Judge Marvin F. Peterson 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

PETERSON, Special Trial Judge:

This case is before the Court...

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