MARTIN v. COMMISSIONER

Docket No. 6653-92.

64 T.C.M. 1529 (1992)

T.C. Memo. 1992-714

Sandra Martin, A.K.A. Sandra Brown v. Commissioner.

United States Tax Court.

Filed December 16, 1992.


Attorney(s) appearing for the Case

Folger Brink,1 for the petitioner.

Michael E. Hara, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was heard by Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.2 This Court agrees with and adopts the Chief Special Trial Judge's opinion, which is set forth below.

Opinion of the Chief Special Trial Judge

PANUTHOS, Chief Special Trial Judge:

This case is before the...

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