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SUMMERS v. COMMISSIONER

Docket No. 11698-79.

42 T.C.M. 1195 (1981)

T.C. Memo. 1981-545

James Summers and Ketty Summers v. Commissioner.

United States Tax Court.

Filed September 24, 1981.

Attorney(s) appearing for the Case

James Summers, pro se, Farmington, Mich. Beth L. Williams, for respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for trial in accordance with General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts his opinion which is set out below.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

Respondent determined deficiencies in income tax against petitioner James Summers1...

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