Jean A. Weaver - Page 5

                                        - 4 -                                         
          repeatedly held that section 86 does not suffer any                         
          constitutional infirmities.  McAdams v. Commissioner, supra.                
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                   Decision will be entered           
                                             for respondent.                          

































Page:  Previous  1  2  3  4  5  

Last modified: May 25, 2011