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KUEVER v. COMMISSIONER

Docket No. 9684-79.

45 T.C.M. 619 (1983)

T.C. Memo. 1983-58

Ethel Kuever v. Commissioner.

United States Tax Court.

Filed January 31, 1983.

Attorney(s) appearing for the Case

Brian J. Fahey, for the petitioner. Michael J. Cooper and Patrick Putzi, 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 Impose Sanctions under Tax Court Rule 104(c)(3).1 After a review of the record, we agree with and adopt his opinion which is set forth below.2

Opinion of the Special...

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