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LONGSTAFF v. COMMISSIONER

Docket No. 2526-86.

55 T.C.M. 205 (1988)

T.C. Memo. 1988-75

John P. Longstaff and Virginia Longstaff v. Commissioner.

United States Tax Court.

Filed February 24, 1988.

Attorney(s) appearing for the Case

Davie E. Gray and Gary R. Case, for the petitioners. Brett J. Miller and Reid M. Huey, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

This case was assigned to Special Trial Judge Daniel J. Dinan 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. 2754) and Rule 180 et seq.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial...

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