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KIRBY v. COMMISSIONER

Docket No. 25370-82.

46 T.C.M. 114 (1983)

T.C. Memo. 1983-260

Kay S. Kirby v. Commissioner.

United States Tax Court.

Filed May 12, 1983.

Attorney(s) appearing for the Case

Ronald P. Teevan, 918 Drew St., Clearwater, Fla., for the petitioner. John S. Winkler, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing on respondent's motion to dismiss for lack of jurisdiction. Upon review of the record, the Court approves and adopts the opinion of the Special Trial Judge which is set out herein below.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

This case is before the Court on respondent...

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