Thompson v. Commissioner

JAMES G. THOMPSON AND SHIRLEY L. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thompson v. Commissioner

Docket No. 8524-93.

United States Tax Court

T.C. Memo 1996-266; 1996 Tax Ct. Memo LEXIS 280; 71 T.C.M. (CCH) 3160;

June 11, 1996, Filed

Decision will be entered under Rule 155.

Paula M. Junghans, for petitioners.

Alan R. Peregoy, for respondent.

DAWSON, Judge; ARMEN, Special Trial Judge

DAWSON, ARMEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) of the…