July 1, 1986, to December 31, 1986 Volume 87 (Cite 87 T.C.) MARY T. PITTMAN U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1987 For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 ERRATUM 86 T.C. at 1065 (Law v. Commissioner): This opinion is shown as "Filed May 22, 1986.” The correct filed date is May 28, 1986. II Chief Judge SAMUEL B. STERRETT Judges CHARLES R. SIMPSON Senior judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: ARNOLD RAUM Special Trial Judges JOHN J. PAJAK, Chief Special Trial Judge JAMES M. GUSSIS FRANCIS J. CANTREL DANIEL J. DINAN MARVIN F. PETERSON LEE M. GALLOWAY HELEN A. BUCKLEY PETER J. PANUTHOS JOAN SEITZ PATE CHARLES S. CASAZZA, Clerk PAUL NEJELSKI, Court Administrator MARY ANN COHEN DARRELL D. WILES HU S. VANDERVORT he was recalled November 4, 1986. The term of office of Judge Goffe expired November TABLE OF CASES REPORTED Page 874 1270 814 814 225 225 225 865 865 1270 236 1029 1029 814 586 874 1403 Agrawal, Ramkumar.. deceased .... deceased .... 1403 905 592 261 734 830 214 847 1 225 178 905 905 599 349 349 349 349 804 518 V |