PERRYMAN SALES CO., INC. v. COMMISSIONER

Docket No. 16565-90.

63 T.C.M. 2008 (1992)

T.C. Memo. 1992-74

Perryman Sales Company, Inc. v. Commissioner.

United States Tax Court.

Filed February 6, 1992.


Attorney(s) appearing for the Case

Michael D. Bolen, 129 Trinity Pl., Decatur, Ga., for the petitioner. Bonnie L. Cameron, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case has been assigned to Chief Special Trial Judge Marvin F. Peterson pursuant to the provisions of 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. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Chief Special Trial Judge's opinion, which is set forth below.

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