PRITCHETT v. COMMISSIONER

Docket No. 38194-85.

52 T.C.M. 1056 (1986)

T.C. Memo. 1986-559

Donald E. Pritchett v. Commissioner.

United States Tax Court.

Filed November 24, 1986.


Attorney(s) appearing for the Case

Brian R. Seery, 624 S. Grand, Los Angeles, Calif., for the petitioner. Judy Jacobs and Frank W. Louis, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 16, 1985, and petitioner's Motion to Dismiss for Lack of Jurisdiction, filed January 10, 1986 were assigned to Special Trial Judge Peter J. Panuthos for hearing and consideration.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

...

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