PLATSHORN v. COMMISSIONER

Docket Nos. 26213-81, 26644-81, 29798-82.

64 T.C.M. 1457 (1992)

T.C. Memo. 1992-694.

Robert Platshorn v. Commissioner. Robert Meinster v. Commissioner.

United States Tax Court.

Filed December 7, 1992.


Attorney(s) appearing for the Case

Robert Platshorn, pro se in Docket Nos. 26213-81, 29798-82. Robert Meinster, pro se in Docket No. 26644-81. Arthur W. Tifford, for the petitioners for the limited purpose of the testimony of Howard Blumin (a nonparty witness). Michael J. Osman, for Howard Blumin (a nonparty witness). Sergio Garcia-Pages, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

These consolidated cases were assigned to Special Trial Judge Stanley J. Goldberg pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. All section references are to the Internal Revenue Code in effect for the years in issue and all Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the opinion of the...

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