HANS v. COMMISSIONER

Docket No. 9436-91.

63 T.C.M. 2175 (1992)

T.C. Memo. 1992-109

William G. Hans and Marlene A. Hans v. Commissioner.

United States Tax Court.

Filed February 24, 1992.


Attorney(s) appearing for the Case

John Cornetet, for the petitioners. Roderick Fillinger, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 After a review of the record, we agree with and adopt her opinion which is set forth below.

Opinion of the Special Trial Judge

BUCKLEY, Special Trial Judge:

This case is before us on respondent's motion to dismiss for lack of...

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