Joseph D. and Wanda S. Lunsford - Page 15

                                       - 15 -                                         
               HALPERN, J., concurring:  I concur with the result reached             
          by the majority.  In my concurring report in Lunsford v.                    
          Commissioner, 117 T.C. ___ (2001), I have offered some comments             
          concerning our authority to dictate to respondent the nature of             
          the hearing required by section 6330(b).  I incorporate those               
          comments herein by this reference.                                          
               WHALEN, BEGHE, and THORNTON, JJ., agree with this concurring           
          opinion.                                                                    

Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next