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SALLY MARILYN GARST TRUST v. COMMISSIONER

Docket No. 11024-86.

53 T.C.M. 506 (1987)

T.C. Memo. 1987-177

Sally Marilyn Garst Trust, John Chrystal, Trustee, and Sally Marilyn Garst Haerr v. Commissioner.

United States Tax Court.

Filed April 1, 1987.

Attorney(s) appearing for the Case

Frank J. Carroll, 66 Walnut St., Des Moines, Iowa, for the petitioners. Julie Tamuleviz and Rogelio A. Villageliu, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Peter J. Panuthos for the purpose of hearing, consideration and ruling on respondent's Motion to Dismiss for Lack of Jurisdiction as to the Petitioner Sally Marilyn Garst Haerr and to Change Caption.1 After a review of the record, we agree with and adopt his opinion which is set forth below.

Opinion of Special Trial Judge

PANUTHOS...

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