CLAYDEN v. COMMISSIONER

Docket Nos. 28767-85, 35680-85, 38135-85, 41090-85.

90 T.C. 656 (1988)

ERIC L. AND SHEILA P. CLAYDEN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 11, 1988.


Attorney(s) appearing for the Case

Eric L. Clayden, Phillip R. Hurlbut, and James Edward Spann, pro se.

Terrence D. Woolston, for the respondent.


OPINION

FEATHERSTON, Judge:

These consolidated cases were assigned to Special Trial Judge Marvin F. Peterson pursuant to section 7456(d)2 (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, sec. 1556, 100 Stat. 2755), and Rules 180, 181, and 183.3 The Court agrees with and adopts his opinion which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE<...

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