ESTATE OF HABER v. COMMISSIONER

Docket No. 9346-86.

91 T.C. 236 (1988)

ESTATE OF NEIL I. HABER, DECEASED, FLORA JO HABER, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 15, 1988.


Attorney(s) appearing for the Case

Theodore W. Glocker, Jr., for the petitioner.

Francis C. Mucciolo, for the respondent.


OPINION

FAY, Judge:

This case was assigned to Special Trial Judge Lee M. Galloway pursuant to the provisions of section 7456(d)(4) of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(4) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq.1 After a review of the record, we agree with and adopt his opinion which is set...

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