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TERPIL v. COMMISSIONER

Docket No. 22903-80.

50 T.C.M. 438 (1985)

T.C. Memo. 1985-350

Marillyn D. Terpil and Francis E. Terpil v. Commissioner.

United States Tax Court.

Filed July 16, 1985.

Attorney(s) appearing for the Case

Michael C. Durney and Richard M. Roberts, 888 Sixteenth St. N. W., Washington, D. C., for the petitioners. Barry Furman, for the respondent.

Memorandum Opinion

CANTREL, Special Trial Judge:

This case is before the Court on petitioners' Motions to Quash Statutory Notice of Deficiency, Set Aside Erroneous Assessment and Enter Judgment for Petitioners and To Suppress, Shift Burden of Going Forward, and Strike, both filed on August 18, 1983.1 The case was called for hearing at Washington, D. C. on September 29, 1983, at which time counsel for the parties appeared and...

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