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McFARLAND v. COMMISSIONER

Docket No. 7054-83.

46 T.C.M. 889 (1983)

T.C. Memo. 1983-448

Matthew J. McFarland, Jr. and Linda A. McFarland v. Commissioner.

United States Tax Court.

Filed July 28, 1983.

Attorney(s) appearing for the Case

Russell K. Stewart, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

On May 4, 1983, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted pursuant to Rule 40.1

In a statutory notice dated December 29, 1982, respondent determined a deficiency in petitioners' Federal income tax and addition to tax under section 6651(a)(1)2 in the amounts of $1,700 and $486.75, respectively,...

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