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COE v. COMMISSIONER

Docket No. 1505-79.

41 T.C.M. 151 (1980)

T.C. Memo. 1980-452

Charles W. Coe, Petitioner v. Commissioner.

United States Tax Court.

Filed October 7, 1980.

Attorney(s) appearing for the Case

Cheryl White, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Murray H. Falk for hearing and disposition of the Court's order to show cause, dated May 30, 1979. The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of Special Trial Judge

FALK, Special Trial Judge:

This case is before the Court on its order requiring petitioner to file a proper amended petition or...

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