BARRASH v. COMMISSIONER

Docket No. 15873-86.

54 T.C.M. 1230 (1987)

T.C. Memo. 1987-592

Jay M. Barrash and Sandra Barrash v. Commissioner.

United States Tax Court.

Filed December 2, 1987.


Attorney(s) appearing for the Case

Bruce Locke and George W. Connelly, Jr., 1200 Smith St., Houston, Tex. 77002, for the petitioners. Ana G. Cummings, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

The parties' cross motions to dismiss for lack of jurisdiction were assigned to Special Trial Judge Joan Seitz Pate1 for hearing, consideration and ruling thereon pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180 and 181.2 The Court agrees with and adopts...

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