United States Tax Court February 24, 1977, Docket No. 465-76 (Holt v. Commissioner)

lead-opinion

OPINION

Dawson, Chief Judge:

The pretrial motion in this case was heard by Special Trial Judge Lehman C. Aarons. We agree with his views and conclusions.

The Commissioner filed a motion to dismiss for lack of jurisdiction as to Lessie L. Holt and to change the caption of the case. At issue is whether Lessie L.