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ABUL-HAJ v. COMMISSIONER

Docket Nos. 6062-72, 4465-74, 8979-75.

56 T.C.M. 536 (1988)

T.C. Memo. 1988-507

Suleiman K. Abul-Haj and Elizabeth Abul-Haj v. Commissioner.

United States Tax Court.

Filed October 20, 1988.

Attorney(s) appearing for the Case

Theodore J. England, for the petitioners. M. Catherine McKenna, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

These consolidated cases were assigned to Special Trial Judge Hu S. Vandervort pursuant to the provisions of section 7456(d)(4) of the Code (redesignated section 7443A(b)(4) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq. of the Tax Court Rules of Practice and Procedure.1 The Court agrees with and adopts the opinion of the...

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