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ADAMS v. COMMISSIONER

Docket Nos. 42256-86, 42257-86, 42258-86.

55 T.C.M. 1323 (1988)

T.C. Memo. 1988-317

Theodore J. Adams and Judy F. Adams, et al. v. Commissioner.

United States Tax Court.

Filed July 26, 1988.

Attorney(s) appearing for the Case

Theodore J. Adams, pro se. Edward N. George, for the respondent.

Memorandum Opinion

PARR, Judge:

These cases are presently before the Court on respondent's motions to dismiss for lack of jurisdiction as to petitioner Theodore J. Adams (Mr. Adams) in Docket Nos. 42256-86 and 42258-86, notices of proceeding in bankruptcy as to petitioner Judy F. Adams (Mrs. Adams) in Docket Nos. 42256-86 and 42257-86, and a motion to continue as to all dockets. On June 20, 1988, a hearing was held on these matters. Petitioners did not appear...

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