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ESTATE OF HOGARD v. COMMISSIONER

Docket Nos. 3319-89, 19780-89, 27132-89, 27225-89.

73 T.C.M. 2552 (1997)

T.C. Memo. 1997-174

Estate of Romine C. Hogard, Deceased, James C. Elliott, Personal Representative, and Bill F. Stewart, Personal Representative, and Wanda L. Hogard, et. al. v. Commissioner.

United States Tax Court.

Filed April 8, 1997.

Attorney(s) appearing for the Case

Paul R. Hodgson, Tulsa, Okla., for the petitioners. David G. Hendricks and Osmun R. Latrobe, for the respondent.

MEMORANDUM OPINION

DAWSON, Judge:

These consolidated cases were assigned to Special Trial Judge Lewis R. Carluzzo pursuant to 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 Special Trial Judge's opinion, which is set forth below.

OPINION OF THE SPECIAL...

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