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ADAIR v. COMMISSIONER

Docket No. 778-85.

51 T.C.M. 803 (1986)

T.C. Memo. 1986-137

Gerald P. Adair v. Commissioner.

United States Tax Court.

Filed April 7, 1986.

Attorney(s) appearing for the Case

Michael W. Thom, for the petitioner. David G. Hendricks, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent's motion to dismiss for lack of jurisdiction was assigned to Special Trial Judge Joan Seitz Pate for hearing, consideration, and ruling thereon.1 After a review of the record, we agree with and adopt her opinion which is set forth below.

PATE, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1979 Federal income tax of $85,146.37 and additions...

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