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NGUYEN v. COMMISSIONER

Docket No. 13394-87.

56 T.C.M. 1432 (1989)

T.C. Memo. 1989-101

Tra T. Nguyen and Cam Van T. Nguyen, aka Cam Van Nguyen v. Commissioner.

United States Tax Court.

Filed March 14, 1989.

Attorney(s) appearing for the Case

Larry Rothman, 14140 Beach Blvd., Westminster, Calif., for the petitioners. Margaret Hebert, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rules 180, 181, and 183.1 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

PETERSON, Special Trial Judge:

Respondent determined deficiencies...

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