LAMPROS v. COMMISSIONER

Docket No. 18214-84.

52 T.C.M. 1078 (1986)

T.C. Memo. 1986-564

Estate of Milton John Lampros, Deceased v. Commissioner.

United States Tax Court.

Filed November 24, 1986.


Attorney(s) appearing for the Case

Charles Williams, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556) and Rule 180 et seq.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...

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