KING SHIPPING CONSUM, INC. v. COMMISSIONER

Docket Nos. 8587-78, 8829-78.

58 T.C.M. 574 (1989)

T.C. Memo. 1989-593

King Shipping Consum, Inc. v. Commissioner. Zion Coptic Church, Inc. v. Commissioner.

United States Tax Court.

Filed October 31, 1989.


Attorney(s) appearing for the Case

Richard R. Booth, 28 W. Flagler St., Miami, Fla., for the petitioner in Docket No. 8587-78. Thomas F. Reilly, (an officer) for the petitioner in Docket No. 8829-78. W. Robert Abramitis, for the respondent.


Memorandum Opinion

FAY, Judge:

These consolidated cases were assigned to Special Trial Judge Daniel J. Dinan, pursuant to the provisions of section 7456(d)1 (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rule 180 et seq. For convenience, the findings of fact and conclusions of law have been combined in this opinion. The Court agrees with and adopts the opinion...

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