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JOHNSON v. COMMISSIONER

Docket No. 9704-97.

75 T.C.M. 2271 (1998)

T.C. Memo. 1998-171

Lester Johnson and Sherelle D. Brooks-Johnson v. Commissioner.

United States Tax Court.

Filed May 11, 1998.

Attorney(s) appearing for the Case

Lester Johnson and Sherelle D. Brooks-Johnson, pro se. Scott Hargis, for the respondent.

MEMORANDUM OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b) and Rules 180, 181, 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

NAMEROFF, Special Trial Judge:

This case is before us on respondent's Motion to Dismiss 1994 For Lack of Jurisdiction...

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