Gurley v. Commissioner

Harry D., Jr., and Juanita C. Gurley v. Commissioner.

Gurley v. Commissioner

Docket No. 91182.

United States Tax Court

T.C. Memo 1966-52; 1966 Tax Ct. Memo LEXIS 231; 25 T.C.M. (CCH) 303; T.C.M. (RIA) 66052;

March 11, 1966

James D. Burroughs, for the respondent.

BRUCE

Memorandum Opinion

BRUCE, Judge: This case is before this Court on respondent's motion, filed July 16, 1962, to dismiss as to the petitioner Harry D. Gurley, Jr., for lack of jurisdiction, pursuant to section 6871(b) of the Internal Revenue Code of 1954. Hearing on this motion was continued from time to time because of the illness, and…