BROCK v. COMMISSIONER

Docket Nos. 20145-85, 20318-85, 21799-85, 866-86, 22413-86, 26201-86, 29998-86, 34227-86, 21731-87.

58 T.C.M. 826 (1989)

T.C. Memo. 1989-641

Andrew Brock, et al. v. Commissioner.

United States Tax Court.

Filed December 4, 1989.


Attorney(s) appearing for the Case

Declan J. O'Donnell, 6841 S. Yosemite St., Englewood, Colo., for the petitioners. J. Anthony Hoefer, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

This case was assigned to Chief Special Trial Judge Marvin F. Peterson pursuant to section 7443A(b) of the Code3 and Rules 180, 181, and 183. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge

PETERSON, Chief Special Trial Judge:

These cases were consolidated for purposes...

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