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LEWIS v. COMMISSIONER

Docket Nos. 18204-91, 18205-91.

63 T.C.M. 2011 (1992)

T.C. Memo. 1992-76

Carol A. Lewis v. Commissioner. David T. Lewis v. Commissioner.

United States Tax Court.

Filed February 6, 1992.

Attorney(s) appearing for the Case

Carol A. Lewis and David T. Lewis, pro se. John Altman, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

These two cases were assigned pursuant to the provisions of section 7443A(b) and Rules 180-1821 for purposes of hearing respondent's motions to dismiss for failure to state a claim upon which relief can be granted as well as respondent's motions for damages. We will grant respondent's motions.

Petitioners are part of a...

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