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HUDSON v. COMMISSIONER

Docket No. 32104-86.

55 T.C.M. 622 (1988)

T.C. Memo. 1988-162

Daniel R. Hudson v. Commissioner.

United States Tax Court.

Filed April 19, 1988.

Attorney(s) appearing for the Case

Paul J. Krug, for the respondent.

Memorandum Opinion

SCOTT, Judge:

This case was assigned to Special Trial Judge Daniel J. Dinan, pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code1 to hear, consider and rule on respondent's Motion for Summary Judgment filed August 18, 1987. The Court agrees with and adopts his opinion which is set forth below.

Opinion...

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