Young v. Commissioner

M. WHARTON YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Young v. Commissioner

Docket No. 26472-82.

United States Tax Court

T.C. Memo 1983-65; 1983 Tax Ct. Memo LEXIS 714; 45 T.C.M. (CCH) 648; T.C.M. (RIA) 83065;

February 2, 1983.

M. Wharton Young, pro se.

Warren P. Simonsen, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of considering and ruling on respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can be Granted. After a review of the record, we agree with and…