BENREY v. COMMISSIONER

Docket No. 30583-85.

51 T.C.M. 796 (1986)

T.C. Memo. 1986-135

Jaime and Bertha Benrey v. Commissioner.

United States Tax Court.

Filed April 7, 1986.


Attorney(s) appearing for the Case

Robert D. Grossman, Jr.,1 for the petitioners. David H. Peck and Will E. McLeod, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent's Motion to Dismiss for Lack of Jurisdiction filed herein was assigned to Special Trial Judge Francis J. Cantrel for hearing, consideration and ruling thereon.2 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 Trial Judge:

This case is before the Court on respondent...

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