Gellatly v. Commissioner

DAVID K. GELLATLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gellatly v. Commissioner

Docket No. 3833-83.

United States Tax Court

T.C. Memo 1984-263; 1984 Tax Ct. Memo LEXIS 410; 48 T.C.M. (CCH) 111; T.C.M. (RIA) 84263;

May 15, 1984.

William E. Bonano, for the respondent.

DOWSON

MEMORANDUM OPINION

DAWSON, Chief Judge: This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7456(c) and (d), 1 General Order No. 8 (T.C. XXIII) (1983) and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts her opinion which is set…