BOAZ v. COMMISSIONER

Docket No. 5565-85.

53 T.C.M. 512 (1987)

T.C. Memo. 1987-180

Herman T. Boaz v. Commissioner

United States Tax Court.

Filed April 2, 1987.


Attorney(s) appearing for the Case

Herman T. Boaz, pro se, Kingman, Ariz. James J. Everett, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

This case was assigned to and heard by Special Trial Judge Daniel J. Dinan, pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code and Rules 180, 181 and 183.1 The Court agrees with and adopts his opinion which is set forth below:

Opinion of the Special Trial Judge<...

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