BALCH v. COMMISSIONER

RICHARD C. BALCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

BALCH v. COMMISSIONER

Docket No. 10324-77.

United States Tax Court

T.C. Memo 1978-452; 1978 Tax Ct. Memo LEXIS 62; 37 T.C.M. (CCH) 1847-50;

November 13, 1978, Filed

Alan D. Judy, for the petitioner.

Thomas N. Tomashek, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: These motions to dismiss for lack of jurisdiction were assigned to and heard by Special Trial Judge Murray H. Falk.The Court agrees with and adopts his opinion which is set forth below. 1

OPINION OF THE SPECIAL TRIAL JUDGE

FALK,…