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RUTHERFORD v. COMMISSIONER

Docket No 186-81.

42 T.C.M. 1103 (1981)

T.C. Memo. 1981-518

Roy W. Rutherford and Betty Lou Rutherford v. Commissioner.

United States Tax Court.

September 21, 1981.

Attorney(s) appearing for the Case

Roy W. Rutherford and Betty Lou Rutherford, pro se, Grass Valley, Calif., Eileen Kato Player, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel by Court order dated September 2, 1981, for the purpose of ruling on respondent's motion for judgment on the pleadings.1

After a review of the record, we agree with and adopt his opinion which is set forth below.2

Opinion of the Special Trial...

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