MERRICK v. COMMISSIONER

Docket Nos. 22220-86, 9683-89.

66 T.C.M. 831 (1993)

T.C. Memo. 1993-445

George B. Merrick and Eleanor M. Merrick v. Commissioner.

United States Tax Court.

Filed September 27, 1993.


Attorney(s) appearing for the Case

Christopher M. Laquer, 3055 Wilshire Blvd., Los Angeles, Calif., and Alan P. Fraade, for the petitioners at Docket No. 22220-86. Christopher M. Laquer, 3055 Wilshire Blvd., Los Angeles, Calif., Alan P. Fraade, and Barry C. Feldman, 488 Madison Ave., New York, N.Y., for the petitioners at Docket No. 9683-89. Lawrence L. Davidow, for the respondent.


Memorandum Opinion

DAWSON, Judge:

These consolidated cases were assigned for trial or other disposition to Special Trial Judge James M. Gussis 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 opinion of the Special Trial Judge...

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