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VIDRINE v. COMMISSIONER

Docket No. 21970-90.

66 T.C.M. 123 (1993)

T.C. Memo. 1993-308

Martin L. Vidrine, Jr. and Debbie B. Vidrine v. Commissioner.

United States Tax Court.

Filed July 14, 1993.

Attorney(s) appearing for the Case

Charles B. Sklar, 830 North St., Baton Rouge, La., for the petitioners. Mary Beth Calkins, for the respondent.

Memorandum Opinion

CANTREL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Petitioners Martin L. Vidrine, Jr., and Debbie B. Vidrine filed a joint Federal income tax return for 1986 with the Internal Revenue Service Center, Austin, Texas. On their return, they reported a payment they received from a profit-sharing plan using a special 10-year...

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