Frazier v. Commissioner

JOHN L.D. FRAZIER and NANCY FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Frazier v. Commissioner

Docket Nos. 704-92, 8699-92

United States Tax Court

T.C. Memo 1994-358; 1994 Tax Ct. Memo LEXIS 361; 68 T.C.M. (CCH) 253;

July 27, 1994, Filed

Decisions will be entered under Rule 155.

For petitioners: Claude R. Wilson, Jr. and Kemble White.

For respondent: Richard D. Fultz and Warren P. Simonsen.

DAWSON

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: These consolidated cases were assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b)(4) and Rules 180,…