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SPENCER v. COMMISSIONER

Docket No. 37203-87.

57 T.C.M. 1370 (1989)

T.C. Memo. 1989-443

Ollie B. and Rosalie H. Spencer v. Commissioner.

United States Tax Court.

Filed August 21, 1989.

Attorney(s) appearing for the Case

Ollie B. Spencer, pro se. David Whitcomb, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

This case was heard by Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A of the Code and Rule 180.1 The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of The Special Trial Judge

BUCKLEY, Special Trial Judge:

This matter is before us on respondent's motion to dismiss for...

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