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PETERSEN v. COMMISSIONER

Docket No. 187-76.

36 T.C.M. 11 (1977)

T.C. Memo. 1977-4

Daniel Burk and Yvonne T. Petersen v. Commissioner.

United States Tax Court.

Filed January 11, 1977.

Attorney(s) appearing for the Case

Daniel Burk Petersen, pro se, Route 1, Box 139A, Gilbert, Ariz. Walter T. Thompson, for the respondent.

Memorandum Opinion

SIMPSON, Judge:

This matter comes before the Court on the Commissioner's oral motion after the trial of this case for a summary adjudication on the legal contentions of the petitioners and to decide the case without any further proceedings. The issues for decision are: Whether Federal Reserve Notes are "dollars" for purposes of section 6012, Internal Revenue Code of 1954 (relating to the requirement...

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