KAUFFMAN v. COMMISSIONER

Docket No. 2313-77.

39 T.C.M. 151 (1979)

T.C. Memo. 1979-376

Sally MacPherson Kauffman v. Commissioner.

United States Tax Court.

Filed September 17, 1979.


Attorney(s) appearing for the Case

Louis Biancone,1 for the petitioner. Richard Kestenbaum, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

The case was assigned to and heard by Special Trial Judge James M. Gussis pursuant to the provisions of section 7546(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6 of this Court.2 The Court agrees with and adopts the Special Trial Judge's opinion which is set forth below.

Opinion of the Special Trial Judge

GUSSIS, Special Trial...

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