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ESTATE OF ALLINSON v. COMMISSIONER

Docket No. 23457-85.

68 T.C.M. 1 (1994)

T.C. Memo. 1994-304

Estate of John B. Allinson, Deceased, Mary S. Allinson, Executrix, Mary S. Allinson, Alvin B. and Genevieve Asher, Charles and Rosemarie Belden, George E. Bernstein, Deceased, Anne Bernstein, Dale H. Boggs, Darrell Gordon Bradbrook, James D. Carr, Dathel D. Carr, Deceased, David and Linda Estum, Estate of Bernice W. Flood, Deceased, The Hawaiian Trust Co., Ltd., Executor, Van D. and Barbara Gott, Irving L. and Wilma W. Hertlein, Evangeline Hill, Charles R. and Bjorg R. Houston, James L. and Norma L. Johnson, Richard Johnson, James T. and Ann Nguyet Lambeth, Leo and Mary Maier, Seiji and Jane E. Naya, Yoji and Etsu Nobunaga, Edward L. and Ricci R. Pagliuso, John C. Parker, Julie M. Parker, Elbert and Dorothy M. Rice, Mona L. Robinson, Laverne W. and Lucille M. Roth, Samuel T. and Elizabeth S. Sakamaki, Edward B. and Majorie S. Seitz, William and Rachel Slomovic, Edward A. and Myrna J. Taylor, Stanley R. and Jeanette L. Thomas, Dorothy M. Vollmer, Donald L. Winders, Harry and Florence L. Woo, and George S. Zarou v. Commissioner.

United States Tax Court.

Filed July 5, 1994.

Attorney(s) appearing for the Case

Christopher F. Allison, Jr., 2200 Ross Ave., Dallas, Tex., Susan Land Finnell, 1717 Main St., Dallas, Tex., Laurin Willard Schutter, Michael Lewis Kosloff, Steven Ray Mather, and Elliot Hugh Kajan, for the petitioner Julie M. Parker.1 Ron Rosen, for the respondent.

Memorandum Opinion

SCOTT, Judge:

This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b)(4) of the Code2 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:

This case is before us on petitioner Julie M. Parker's (hereinafter...

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