AVERS v. COMMISSIONER

Docket Nos. 12639-86, 12640-86, 12641-86, 12642-86, 12643-86, 26926-86.

55 T.C.M. 678 (1988)

T.C. Memo. 1988-176

Ronald H. and Dorothy A. Avers et al. v. Commissioner.

United States Tax Court.

Filed April 26, 1988.


Attorney(s) appearing for the Case

David P. Ruwart, 900 Marquette Building, Detroit, Mich., James L. Allen, and Patrick J. Alandt, for the petitioners. Jacqueline M. Hotz and Beth L. Williams, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

These cases were assigned to Special Trial Judge Hu S. Vandervort pursuant to the provisions of section 7456(d)(3) of the Code (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq. of the Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts the opinion of the Special Trial...

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