BURCH v. COMMISSIONER

Docket No. 708-71.

34 T.C.M. 1579 (1975)

T.C. Memo. 1975-367

Gerald F. Burch and Wanna M. Burch v. Commissioner.

United States Tax Court.

Filed December 24, 1975.


Attorney(s) appearing for the Case

A. Dean Burford, 3722 Bowser, Dallas, Tex., for the petitioners. W. John Howard, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case was called for trial on December 1, 1975 at Dallas, Texas pursuant to notice previously given. Each party was represented by counsel. Counsel for petitioners stated in open court that petitioners would offer no evidence in support of the allegations contained in the petition and amended petitions. Respondent then filed a Motion to Dismiss for Lack of Proof and offered and had received in evidence a certified copy...

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