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JOHNSON-STRAUB v. COMMISSIONER

Docket No. 26116-95.

71 T.C.M. 2860 (1996)

T.C. Memo. 1996-198

Ruth R. Johnson-Straub v. Commissioner.

United States Tax Court.

Filed April 23, 1996.

Attorney(s) appearing for the Case

Ruth R. Johnson-Straub, pro se. Jordan S. Musen, Terry W. Vincent, and Richard S. Bloom, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

This case is before the Court on respondent's Motion To Dismiss For Failure To State A Claim, as supplemented, filed pursuant to Rule 40.

Petitioner resided in Cleveland, Ohio, at the time that the petition was filed with the Court.

Respondent's Notice of...

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