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CALCUTT v. COMMISSIONER

Docket No. 26418-86.

91 T.C. 14 (1988)

JAMES K. CALCUTT AND JUNE B. CALCUTT PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 13, 1988.

Attorney(s) appearing for the Case

Ronald B. Rubin, for the petitioners.

Deborah Y. Clark, for the respondent.

OPINION

DRENNEN, Judge:

This case was assigned to Special Trial Judge Lee M. Galloway pursuant to the provisions of section 7456(d) of the Internal Revenue Code (redesignated section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755), and Rules 180 et seq.1 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth...

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