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LAMSON v. COMMISSIONER

Docket No. 3558-85.

68 T.C.M. 383 (1994)

T.C. Memo. 1994-383

Robert S. Lamson and Jean M. Lamson, Alfred J. Martin, Jr. and Amilu S. Rothhammer, formerly Amilu S. Martin, and Richard R. and Carole Perkins v. Commissioner.

United States Tax Court.

Filed August 16, 1994.

Attorney(s) appearing for the Case

Declan J. O'Donnell, 110 16th St., Denver, Colo., and John Thomas Maloney, Jr., for the petitioners Robert S. Lamson and Jean M. Lamson.1 Robert A. Varra and Sara J. Barkley, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Robert N. Armen, Jr. pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and Rules 180, 181, and 183.2 The Court agrees with and adopts the Opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge

ARMEN, Special Trial Judge:

This case...

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