WARDEN v. COMMISSIONER

Docket No. 4450-85.

55 T.C.M. 632 (1988)

T.C. Memo. 1988-165

Dan E. and Meridon N. Warden v. Commissioner.

United States Tax Court.

Filed April 20, 1988.


Attorney(s) appearing for the Case

Dan E. Warden, College Station, Tex., pro se. Elizabeth Girafalco Chirich and Sheri A. Wilcox, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned to Special Trial Judge Couvillion pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) of the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code1 and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special...

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