KOGUT v. COMMISSIONER

Docket No. 8629-86.

63 T.C.M. 2781 (1992)

T.C. Memo. 1992-226

Stanley S. Kogut and Kathleen Kogut v. Commissioner.

United States Tax Court.

Filed April 16, 1992.


Attorney(s) appearing for the Case

Mark D. Pastor, 1925 Century Park E., Los Angeles, Calif., for petitioner Stanley S. Kogut. Gordon B. Cutler, 4929 Wilshire Blvd., Los Angeles, Calif., for petitioner Kathleen Kogut. James W. Ruger, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge John J. Pajak pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. All section references are to the Internal Revenue Code for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of the Special Trial...

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