Milligan

ROBERT E. MILLIGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Milligan

Docket No. 2694-91

United States Tax Court

T.C. Memo 1992-655; 1992 Tax Ct. Memo LEXIS 693; 64 T.C.M. (CCH) 1282;

November 9, 1992, Filed

Decision will be entered for respondent.

For Petitioner: J. Arthur Calvert, David L. Haga and Robert P. Solliday.

For Respondent: Andrew J. Horning.

GOLDBERG

GOLDBERG

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in…