dissenting: I respectfully dissent in this case for the same reasons expressed in my dissenting opinion in Simon v. Commissioner, 103 T.C. 247, 281 (1994) (Gerber, J., dissenting).
dissenting: I respectfully dissent in this case for the same reasons expressed in my dissenting opinion in Simon v. Commissioner, 103 T.C. 247, 281 (1994) (Gerber, J., dissenting).