SWERDLOFF v. COMMISSIONER

Docket No. 7631-79.

55 T.C.M. 307 (1988)

T.C. Memo. 1988-96

Matthew Swerdloff and Arlene B. Swerdloff v. Commissioner.

United States Tax Court.

Filed March 3, 1988.


Attorney(s) appearing for the Case

Matthew Swerdloff, Baltimore, Md., pro se. John F. Dean, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel pursuant to section 7456(c) (redesignated section 7443A by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq.1 After a review of the record, we agree with and adopt his opinion which is set forth herein below.<...

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