BARLOW v. COMMISSIONER

Docket Nos. 4651-95, 4652-95, 6393-95, 6394-95.

80 T.C.M. 632 (2000)

T.C. Memo. 2000-339

Myron Barlow and Arlene Barlow v. Commissioner.

United States Tax Court.

Filed November 3, 2000.


Attorney(s) appearing for the Case

Neal Nusholtz, Royal Oak, Michigan, for the petitioners. Alexandra E. Nicholaides, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge:

These consolidated cases were assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(5) of the Internal Revenue Code in effect at the time of assignment 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.<...

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