United States Tax Court August 14, 2000, 3312-97 (Clifford E. Barbour, Jr. and Dorothy D. Barbour v. Commissioner)

T.C. Memo. 2000-256

UNITED STATES TAX COURT

CLIFFORD E. BARBOUR, JR. AND DOROTHY D. BARBOUR, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3312-97. Filed August 14, 2000.

Brian C. Quist, for petitioner Clifford E. Barbour.

Rebecca D. Harris and John R. Keenan, for respondent.

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial

Judge Robert N.