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SHELTON v. COMMISSIONER

Docket Nos. 15983-86, 16083-86.

55 T.C.M. 1475 (1988)

T.C. Memo. 1988-351

Maurice D. and Maureen Shelton v. Commissioner. Bernice H. and Carol Ann Fite v. Commissioner.

United States Tax Court.

Filed August 4, 1988.

Attorney(s) appearing for the Case

James Allen Brown, 2 Financial Centre, Little Rock, Ark., for the petitioners. Stephen C. Coen, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

These cases were assigned to Special Trial Judge Lee M. Galloway pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755), and Rules 180, 181, and 183 of the Tax Court Rules of Practice and Procedure.1 The Court agrees with and adopts his opinion which is set forth below...

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