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WISEMAN v. COMMISSIONER

Docket No. 700-85.

53 T.C.M. 1432 (1987)

T.C. Memo. 1987-364

Ray D. Wiseman and Joy Wiseman v. Commissioner.

United States Tax Court.

Filed July 23, 1987.

Attorney(s) appearing for the Case

Arthur H. Boelter, 999 Third Ave., Seattle, Wash., for the petitioners. Ruth Salek, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) (redesignated section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq.1

This case is before the Court on respondent's Motion For Partial Summary Judgment filed September 13, 1985, together with a supporting memorandum of law, affidavit, and exhibits...

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