HARRIS v. COMMISSIONER

Docket No. 48416-86.

55 T.C.M. 907 (1988)

T.C. Memo. 1988-229

R. Dale Harris and Anabel Harris v. Commissioner.

United States Tax Court.

Filed May 19, 1988.


Attorney(s) appearing for the Case

Robert E. Glanville, 6068 Gateway E., El Paso, Tex., for the petitioners. John S. Repsis and Gary A. Benford, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Joan Seitz Pate pursuant to the provisions of section 7456(d) (redesignated as sec. 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180 and 181 of the Tax Court Rules of Practice and procedure.1 The Court agrees with and adopts her opinion which is set forth below.

Opinion of the Special Trial Judge...

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