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WILLIAMSON v. COMMISSIONER

Docket No. 42468-86.

53 T.C.M. 287 (1987)

T.C. Memo. 1987-118

John S. and Nancy L. Williamson v. Commissioner.

United States Tax Court.

Filed March 3, 1987.

Attorney(s) appearing for the Case

John S. and Nancy L. Williamson, pro se. Emron M. Pratt, Jr., for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d)(3) of the Code (redesignated sec. 7443A(b)(3) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181 and 182.1 It is before the Court on respondent's motion to dismiss for failure to state a claim and to award damages, as well as petitioners' motion to dismiss and counterclaim...

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