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O'SULLIVAN v. COMMISSIONER

Docket No. 30571-88.

68 T.C.M. 407 (1994)

T.C. Memo. 1994-395

Brian J. O'Sullivan and Leslie J. O'Sullivan v. Commissioner.

United States Tax Court.

Filed August 18, 1994.

Attorney(s) appearing for the Case

John W. Sunnen, for the petitioners. Patrick W. Lucas and Michael R. McMahon, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b)(4) and rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge.

Opinion of the Special Trial Judge

BUCKLEY, Special Trial Judge:

Respondent determined a deficiency in petitioners' 1984 Federal income tax in the amount...

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