Schneider v. Commissioner

WALLACE SCHNEIDER AND ARLYNE SCHNEIDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schneider v. Commissioner

Docket No. 26129-83.

United States Tax Court

T.C. Memo 1985-139; 1985 Tax Ct. Memo LEXIS 488; 49 T.C.M. (CCH) 1032; T.C.M. (RIA) 85139;

March 26, 1985.

Herbert L. Zuckerman and Robert J. Alter, for the petitioners.

Richard J. Sapinski, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: This case was assigned to Special Trial Judge Hu S. Vandervort pursuant to section 7456 and Rules 180 and 181.1

OPINION OF THE SPECIAL TRIAL JUDGE

VANDERVORT,…