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ENTERTAINMENT SYSTEMS, INC. v. COMMISSIONER

Docket Nos. 4302-95, 4303-95.

70 T.C.M. 460 (1995)

T.C. Memo. 1995-401

Entertainment Systems, Inc. v. Commissioner. Hourglass Corporation v. Commissioner.

United States Tax Court.

Filed August 21, 1995.

Attorney(s) appearing for the Case

Robert B. Perry, Dallas, Tex., for the petitioner. John S. Repsis, for the respondent.

MEMORANDUM OPINION

DAWSON, Judge:

These consolidated cases were assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

ARMEN, Special Trial Judge:

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