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BLUM v. COMMISSIONER

Docket No. 22853-85.

86 T.C. 1128 (1986)

LOIS BLUM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 29, 1986.

Attorney(s) appearing for the Case

Douglas W. Thomson, for the petitioner.1

Gordon L. Gidlund and Will E. McLeod, for the respondent.

OPINION

STERRETT, Chief Judge:

Respondent's motion to dismiss for lack of jurisdiction filed herein was assigned to Special Trial Judge Francis J. Cantrel pursuant to section 7456(d)(4), Internal Revenue Code of 1954 as amended, and Rule 180, Tax Court Rules of Practice and Procedure. 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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