NORMAN v. COMMISSIONER

Docket No. 13124-88.

62 T.C.M. 791 (1991)

T.C. Memo. 1991-464

William Norman and Phyllis Jane Milner v. Commissioner.

United States Tax Court.

Filed September 24, 1991.


Attorney(s) appearing for the Case

William Norman Milner, pro se. Mary P. Kimmel, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7443A(b)(4) and Rule 180 et seq.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge

BUCKLEY, Special Trial Judge:

By statutory notice, respondent determined a deficiency in petitioners...

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