OSTERHOUT v. COMMISSIONER

Docket Nos. 18714-85, 21489-85, 21727-85, 38088-85, 19262-86, 19904-86, 25184-86, 43065-86, 12259-87, 13367-87, 13686-87, 16092-87, 19972-88, 21522-88.

65 T.C.M. 2878 (1993)

T.C. Memo. 1993-251

Roy H. and Mary L. Osterhout, et al. v. Commissioner.

United States Tax Court.

Filed June 7, 1993.


Attorney(s) appearing for the Case

Robert B. Martin, Jr., Boyd D. Hudson, and John R. Deacon,2 350 W. Colorado Blvd., Pasadena, Calif., for the petitioners. Jack Klinghoffer, Linette Angelastro, and Robin Kaufer, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

These cases were consolidated for trial, briefing, and opinion and assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b) of the Code3 and Rules 180, 181, and 183. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge

NAMEROFF, Special Trial Judge:

...

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