WILLAMETTE INDUSTRIES, INC. v. COMMISSIONER

Docket Nos. 13440-78, 16313-79, 21473-81.

54 T.C.M. 616 (1987)

T.C. Memo. 1987-479

Willamette Industries, Inc. v. Commissioner.

United States Tax Court.

Filed September 22, 1987.


Attorney(s) appearing for the Case

Charles P. Duffy and Philip N. Jones, 1100 S.W. Sixth Ave., Portland, Ore., for the petitioner. Gerald J. Beaudoin, Martin Cohen, and R.B. Miscavich, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

These cases were assigned to Special Trial Judge Hu S. Vandervort pursuant to section 7456(d) (redesignated section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755), and Rules 180, 181 and 183.1 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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