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SMART v. COMMISSIONER

Docket No. 11950-81.

42 T.C.M. 1496 (1981)

T.C. Memo. 1981-612

Kevin D. Smart v. Commissioner

United States Tax Court.

Filed October 20, 1981.

Attorney(s) appearing for the Case

Kevin D. Smart, pro se. Cynthia J. Olson and Raymond J. Farrell, 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 for failure to state a claim upon which relief can be granted and petitioner's motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1

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