Bond v. Commissioner

DOROTHY BOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bond v. Commissioner

Docket No. 17640-82

United States Tax Court

T.C. Memo 1983-546; 1983 Tax Ct. Memo LEXIS 238; 46 T.C.M. (CCH) 1309; T.C.M. (RIA) 83546;

September 7, 1983.

Dorothy Bond, pro se.

Elizabeth Sullivan, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: This case was assigned to Special Trial Judge Peter J. Panuthos pursuant to section 7456(c) of the Code 1 for consideration and ruling on respondent's Motion for Summary Judgment filed April 26, 1983. The Court agrees with and adopts his opinion which is set…