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EVANS v. COMMISSIONER

Docket No. 19344-80.

42 T.C.M. 1353 (1981)

T.C. Memo. 1981-580

Robert S. Evans and Anna Evans v. Commissioner.

United States Tax Court.

Filed October 5, 1981.

Attorney(s) appearing for the Case

Robert S. Evans and Anna Evans, pro se, Houston, Tex. Charles Williams and David W. Johnson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion to dismiss amended petition for failure to state a claim upon which relief can be granted filed herein. After a review of the record, we agree with and adopt his opinion which is set forth below.1

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