LOFTIN v. COMMISSIONER

Docket No. 8689-85.

51 T.C.M. 1601 (1986)

T.C. Memo. 1986-322

Leon C. Loftin v. Commissioner.

United States Tax Court.

Filed July 29, 1986.


Attorney(s) appearing for the Case

Ruth Anne Tarletz, 1524 W. Hononegh, Phoenix, Ariz., for the petitioner. James J. Everett, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent's Motion To Dismiss For Lack Of Jurisdiction was assigned to Special Trial Judge Lee M. Galloway pursuant to section 7456(d)(4)1 and Rule 180, for hearing and consideration. The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

GALLOWAY, Special Trial Judge:

A hearing on respondent's Motion To Dismiss...

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