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GOLDBERG v. COMMISSIONER

Docket No. 30688-87.

63 T.C.M. 2168 (1992)

T.C. Memo. 1992-108

Daniel J. Goldberg and Patricia L. Goldberg v. Commissioner.

United States Tax Court.

Filed February 24, 1992.

Attorney(s) appearing for the Case

Bruce Locke, Shelley Cashion, and Ruth E. Salek, 1200 Smith St., Houston, Tex., for the petitioners. David W. Johnson, Patricia C. Henry, and Henry C. Griego, for the respondent.

Memorandum Opinion

FAY, Judge:

This case was heard by Special Trial Judge Lee M. Galloway pursuant to the provisions of section 7443A and Rules 180, 181, and 183. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. This Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of the Special Trial...

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