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LAIRD v. COMMISSIONER

Docket No. 2718-83.

68 T.C.M. 1191 (1994)

T.C. Memo. 1994-564

Joseph R. Laird, Jr., and Patricia J. Laird v. Commissioner.

United States Tax Court.

Filed November 10, 1994.

Attorney(s) appearing for the Case

Joseph R. Laird, Jr., pro se. Victor D. Abrunzo, Jr., for the petitioner Patricia J. Laird. Tim A. Tarter, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Daniel J. Dinan pursuant to section 7443A(b)(4) 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

DINAN, Special Trial Judge:

Respondent determined deficiencies in petitioners' Federal income...

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