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  5. 58 T.C.M. 1470 (1990)
 

AMES v. COMMISSIONER

Docket Nos. 32613-83, 33910-84, 7613-85, 9035-85, 14162-85, 17128-85, 35657-85.

58 T.C.M. 1470 (1990)

T.C. Memo. 1990-87

Henry B. Ames and Dortha S. Ames, et al. v. Commissioner.

United States Tax Court.

Filed February 26, 1990.

Attorney(s) appearing for the Case

Larry K. Hercules and Edward G. Lavery, 13355 Noel Rd., Dallas, Tex., for the petitioner. Deborah A. Butler and Rebecca W. Wolfe, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

These consolidated cases were assigned to Special Trial Judge Daniel J. Dinan pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code and Rule 180 et seq.2 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.

Opinion of the Special...

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