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KNIGHT v. COMMISSIONER

Docket No. 4755-92.

64 T.C.M. 1519 (1992)

T.C. Memo. 1992-710

Roger W. Knight v. Commissioner.

United States Tax Court.

Filed December 15, 1992.

Attorney(s) appearing for the Case

Roger W. Knight, pro se. Cathy A. Goodson, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case came before the Court when respondent filed a Motion To Dismiss For Failure To State A Claim Upon Which Relief Can Be Granted (under Rule 40) on May 7, 1992. At the hearing on respondent's motion, the parties submitted materials outside the pleadings; therefore, we treat respondent's motion as one for summary judgment under Rule 121.1

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