CRANFILL v. COMMISSIONER

Docket Nos. 16642-85, 46992-86.

56 T.C.M. 392 (1988)

T.C. Memo. 1988-478

Henry D. Cranfill and JoAnna S. Cranfill v. Commissioner. Robert M. Minshall and Susan C. Minshall v. Commissioner.

United States Tax Court.

Filed September 29, 1988.


Attorney(s) appearing for the Case

O. Jan Tyler, 1999 Bryan St., Dallas, Tex., for the petitioners. George E. Gasper, for the respondent.


Memorandum Opinion

PATE, Special Trial Judge:

These cases were assigned pursuant to the provisions of section 7443A(b) of the Code and Rules 180, 181, and 182.1 We consolidated them on August 3, 1987, for purposes of trial, briefing, and opinion.

Henry D. Cranfill and JoAnna S. Cranfill are husband and wife and they filed joint Federal income tax returns for the years 1978,...

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