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GINELLA v. COMMISSIONER

Docket No. 24231-88.

60 T.C.M. 1505 (1990)

T.C. Memo. 1990-648

Thomas J. Ginella v. Commissioner.

United States Tax Court.

Filed December 27, 1990.

Attorney(s) appearing for the Case

John J. Mullane, Jr., for the petitioner. Ann Murphy and Daniel P. Ramthun, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge.

This case was assigned pursuant to the provisions of section 7443A(b)(3) of the Code and Rule 180 et seq.1 to conduct a hearing on the Court's show cause order as to why the stay of proceedings herein should not be lifted and the case restored to the general docket.

Respondent determined by notice of deficiency mailed June 21, 1988, deficiencies in petitioner's Federal...

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