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HAGEN v. COMMISSIONER

Docket No. 7700-76

66 T.C.M. 1903 (1993)

T.C. Memo. 1993-646

Ed J. and Martha Jo Hagen v. Commissioner.

United States Tax Court.

Filed December 30, 1993.

Attorney(s) appearing for the Case

Layton M. Perry, 5000 NW 31st St., Oklahoma City, Okla., for the petitioners. Thomas J. Miller, for the respondent.

Supplemental Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel pursuant to section 7443A(b)(4), I.R.C. 1986, and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.

Opinion of the Special Trial Judge

CANTREL, Special Trial Judge:

On August 31, 1989, this Court issued its opinion in...

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