ESTATE OF BRIMM v. COMMISSIONER

Docket Nos. 5053-71, 9095-74.

54 T.C.M. 1521 (1988)

T.C. Memo. 1988-16

Estate of Claude E. Brimm, Deceased, Delores E. Brimm, Special Administrator, and Delores E. Brimm v. Commissioner. Blessed Religious Institute of Mercenary Missionaries, a Corporation Sole, Acting for and on Behalf of the First Church of God the Father v. Commissioner.

United States Tax Court.

Filed January 11, 1988.


Attorney(s) appearing for the Case

Delores E. Brimm, pro se in docket No. 5053-71. James Jess, 9601 Wilshire Blvd., Beverly Hills, Calif., for the petitioner in docket No. 9095-74. Martin Cohen and Ricardo A. Cadenas, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

These cases were assigned to and heard by Special Trial Judge Daniel J. Dinan, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

...

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