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CELLAR v. COMMISSIONER

Docket Nos. 11758-92, 4239-93.

68 T.C.M. 412 (1994)

T.C. Memo. 1994-396

Oak Knoll Cellar, William P. Jaeger, Jr., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed August 18, 1994.

Attorney(s) appearing for the Case

R. Todd Luoma and Stephen T. Buehl, 3022 St. Helena Hwy. N., St. Helena, Calif., for the petitioner. Daniel J. Parent and Kathryn K. Vetter, for the respondent.

Memorandum Opinion

DAWSON, Judge:

These cases were consolidated for trial, briefing, and opinion. They have been reassigned to Special Trial Judge Stanley J. Goldberg pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code (the Code) of 1986, as amended, and Rules 180, 181, and 183 of the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the opinion of the...

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