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circumstances where this section is applicable. See Robarts v.
Commissioner, 103 T.C. 72, 75 (1994); sec. 1.1034-1(a), Income
Tax Regs. Accordingly, petitioner is entitled to the benefits of
the statute in 1994.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011