HAWLEY v. COMMISSIONER

Docket Nos. 12316-83, 12433-83, 13481-83, 13485-83, 13487-83, 13780-83, 15619-83, 16052-83, 16068-83, 17051-83, 17054-83, 19106-83, 19109-83, 19824-83, 23118-83, 24420-83, 24422-83, 32769-83.

55 T.C.M. 217 (1988)

T.C. Memo. 1988-77

Edward Hawley and Maythel Hawley, et al. v. Commissioner.

United States Tax Court.

Filed February 24, 1988.


Attorney(s) appearing for the Case

John Patrick Kelly, 3659 Adams Ave., San Diego, Calif., for the petitioners. John O. Kent, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

These consolidated cases were assigned to Special Trial Judge Daniel J. Dinan pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755), and Rules 180, 181 and 183.2 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

...

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