T.C. Memo. 1999-311
UNITED STATES TAX COURT
ELLIOT G. STEINBERG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 44873-85. Filed September 21, 1999.
Walter F. Spath III, for petitioner.
John J. Comeau, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge D. Irvin Couvillion pursuant to Rules 180, 181, and 183.1
The Court agrees with and adopts the opinion of the Special Trial
Judge, which is set forth below.
1 All Rule references are to the Tax Court Rules of
Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011