Strong v. Comm'r

ROMANER J. STRONG, JR. AND BILLIE R. STRONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Strong v. Comm'r

Docket No. 8861-90

United States Tax Court

T.C. Memo 1991-438; 1991 Tax Ct. Memo LEXIS 487; 62 T.C.M. (CCH) 673; T.C.M. (RIA) 91438;

September 9, 1991, Filed

Romaner J. Strong, Jr., pro se.

William D. Reese, for the respondent.

DAWSON, Judge.

DAWSON

MEMORANDUM OPINION

This case was assigned for trial or other disposition to Special Trial Judge James M. Gussis pursuant to section 7443A(b) and Rule 180 et seq. 1 The Court agrees with and adopts the opinion of the Special Trial Judge,…