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SMITH v. COMMISSIONER

Docket No. 5694-84, 32283-87.

56 T.C.M. 1373 (1989)

T.C. Memo. 1989-87

Ralph and Jeanne K. Smith v. Commissioner.

United States Tax Court.

Filed February 28, 1989.

Attorney(s) appearing for the Case

Steven S. Davis, 1875 Century Park E., Los Angeles, Calif., for the petitioners. Steve M. Roth, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

These two consolidated cases were assigned to Special Trial Judge Buckley pursuant to the provisions of section 7456(d) (redesignated sec. 7443A(b) by sec. 1556 of the Tax Reform Act of 1986,) and Rules 180 and 181.1 After a review of the record, we agree with and adopt her opinion which is set forth below.

Opinion of the...

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