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FREEDSON v. COMMISSIONER

Docket Nos. 6020-72, 6348-72.

65 T.C. 333 (1975)

RALPH FREEDSON AND KAY L. FREEDSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FIRST TRUST COMPANY OF HOUSTON, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 12, 1975.

Attorney(s) appearing for the Case

Melvin M. Engel, for the petitioners.

Daniel A. Taylor, Jr., and Thomas Bulleit, for the respondent.

OPINION

FEATHERSTON, Judge:

On July 29, 1975, the Court received the original of respondent's Request for Admissions in each of these cases. One request contained 13 numbered paragraphs and the other 5. Each paper bears a Certificate of Service which recites that a copy thereof was served on petitioners' counsel, Melvin M. Engel, on July 25, 1975, by certified mail, return receipt requested, in a postage-paid wrapper addressed to counsel at his address...

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