Myers v. Commissioner

JAMES M. MYERS AND NELLIE A. MYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Myers v. Commissioner

Docket No. 28154-87

United States Tax Court

T.C. Memo 1988-306; 1988 Tax Ct. Memo LEXIS 338; 55 T.C.M. (CCH) 1281; T.C.M. (RIA) 88306;

July 21, 1988

Hugh V. Banta, for the petitioner.

Diane L. Worland, for the respondent.

PATE

MEMORANDUM OPINION

PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180 and 181. 1 It was submitted fully…