Howe v. Commissioner

CLARENCE K. HOWE and MARGARET C. HOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Howe v. Commissioner

Docket No. 9294-82.

United States Tax Court

T.C. Memo 1985-213; 1985 Tax Ct. Memo LEXIS 421; 49 T.C.M. (CCH) 1396; T.C.M. (RIA) 85213;

May 2, 1985.

Herbert L. Zuckerman, for the petitioners.

Francis J. Strapp, Jr., for the respondent.

PETERSON

MEMORANDUM OPINION

PETERSON, Special Trial Judge: This case was assigned to Special Trial Judge Marvin F. Peterson for trial or other disposition pursuant to the provisions of section 7456 1 and Rule 1802 2 et seq., Tax Court Rules of Practice…