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CAMPBELL v. COMMISSIONER

Docket Nos. 25364-85, 34128-85.

55 T.C.M. 367 (1988)

T.C. Memo. 1988-105

William R. Campbell and Linda E. Campbell v. Commissioner.

United States Tax Court.

Filed March 9, 1988.

Attorney(s) appearing for the Case

Darrell Rippy, 624 S. Grand St., Los Angeles, Calif., for the petitioners. Patrick E. McGinnis, for the respondent.

Memorandum Opinion

FAY, Judge:

This matter is before the Court on respondent's motion to amend answer, petitioners' motion to dismiss for lack of jurisdiction, and petitioners' motion to shift the burden of going forward with the evidence to respondent,2 all filed in docket No. 25364-85, and respondent's motion for leave to file motion to vacate in docket No. 34128-85.

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