GAMPP v. COMMISSIONER

Docket No. 16968-87.

62 T.C.M. 1141 (1991)

T.C. Memo. 1991-548

Robert J. Gampp v. Commissioner.

United States Tax Court.

Filed November 4, 1991.


Attorney(s) appearing for the Case

Robert T. Gilleran, 1900 Avenue of the Stars, Los Angeles, Calif., for the petitioner. Irvin W. Fegley, Barbara M. Leonard, and Peter Bakutes, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned for trial or other disposition to Special Trial Judge James M. Gussis pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. All section references are to the Internal Revenue Code as amended and as in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the opinion of the Special Trial Judge...

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