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LEHMAN v. C.I.R.

No. 227, Docket 87-4058.

835 F.2d 431 (1987)

Herbert S. and Arlene S. LEHMAN, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 15, 1987.

Attorney(s) appearing for the Case

James B. Lewis, New York City, for appellants.

Robert S. Parish, Jr., Atty., Tax Div., Dept. of Justice, Washington, D.C. (Michael C. Durney, Acting Asst. Atty. Gen., Michael L. Paup, Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for appellee.

Before LUMBARD, PIERCE and MINER, Circuit Judges.

LUMBARD, Circuit Judge.

Herbert and Arlene Lehman appeal from a judgment of the United States Tax Court following a trial before Special Trial Judge James M. Gussis determining a deficiency of $8,320 in their federal income tax for 1981. The case was assigned to Judge Gussis under § 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated as § 7443A(b)(3) by § 1556 of the Tax Reform Act of 1986, Pub.L. 99-514, 100 Stat. 2755) and Rules 180, 181...

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