RINK v. COMMISSIONER

Docket No. 5397-89.

58 T.C.M. 629 (1989)

T.C. Memo. 1989-603

John Lewis Rink v. Commissioner.

United States Tax Court.

Filed November 2, 1989.


Attorney(s) appearing for the Case

John Lewis Rink, pro se. Pamela Wilson, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A of the Code and Rule 180.1 It is before the Court on respondent's Motion to Dismiss for Failure to State a Claim upon which Relief can be Granted. Hearing was held in San Francisco, California, on September 25, 1989.

Respondent determined a deficiency in petitioner's 1986 Federal income tax in the amount...

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