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BROWN v. COMMISSIONER

Docket No. 8436-84.

55 T.C.M. 1446 (1988)

T.C. Memo. 1988-342

Horace E. Brown and Elaine V. Brown v. Commissioner.

United States Tax Court.

Filed August 1, 1988.

Attorney(s) appearing for the Case

James M. Secrest, 100 Circle Tower, Indianapolis, Ind., and Richard M. Hall, for the petitioners. Reid Huey, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

This case was assigned to Special Trial Judge Daniel J. Dinan pursuant to the provisions of section 7443A(b) and Rules 180, 181 and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.

Opinion of the Special Trial Judge

DINAN, Special Trial Judge:

On January 31, 1984, respondent determined deficiencies...

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