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TERRELL v. COMMISSIONER

Docket No. 10995-82.

45 T.C.M. 72 (1982)

T.C. Memo. 1982-651

Jack A. Terrell and Angela Terrell v. Commissioner.

United States Tax Court.

Filed November 15, 1982.

Attorney(s) appearing for the Case

Jack A. Terrell and Angela Terrell, pro se. James E. Cannon and Keith A. Aqui, 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 based upon failure to state a claim upon which relief can be granted. After a review of the record, we agree with and adopt his opinion which is set forth below.1

Opinion of the Special Trial Judge

CANTREL, Special Trial Judge...

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