Legal Opinion
Lawton v. Commissioner
United States Tax Court
Decided May 22, 1979No. Docket No. 10238-78SUnpublished
1Opinion of the Court
JOHN PHILLIPS LAWTON & BARBARA LAWTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lawton v. Commissioner
Docket No. 10238-78S.
United States Tax Court
T.C. Memo 1979-203; 1979 Tax Ct. Memo LEXIS 320; 38 T.C.M. (CCH) 844; T.C.M. (RIA) 79203;
May 22, 1979, Filed
John Phillips Lawton, pro se.
Edward J. Laubach, Jr., for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This motion to dismiss for lack of jurisdiction was assigned to and heard by Special Trial Judge Daniel J. Dinan. The Court agrees with and adopts his opinion which is set forth below. 1
OPINION OF THE SPECIAL TRIAL…
2Cases cited3 opinions
- Estate of Krueger v. CommissionerUnited States Tax Court · 1960
- Hamilton v. CommissionerUnited States Tax Court · 1949
- Estate of Lombard v. CommissionerUnited States Tax Court · 1976