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OLSON v. COMMISSIONER

Docket No. 34855-86.

54 T.C.M. 969 (1987)

T.C. Memo. 1987-543

Terry A. Olson v. Commissioner.

United States Tax Court.

Filed October 26, 1987.

Attorney(s) appearing for the Case

Terry A. Olson, pro se. John C. Schmittdiel, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) of the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code1 and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge

COUVILLION...

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