PETERSON v. COMMISSIONER

Docket Nos. 1173-63, 1174-63.

24 T.C.M. 1780 (1965)

Lloyd E. Peterson and Lorrayne Peterson, v. Commissioner. Peterson Farms, Inc., v. Commissioner.

United States Tax Court.

December 13, 1965.


Order

KERN, Judge:

On October 20, 1965, petitioners filed in these proceedings their motions for reconsideration, rehearing, and further trial. Pursuant to proper notice these motions were heard by the Court on December 1, 1965, in Washington, D. C., at which time and place the parties appeared before the Court by counsel who presented oral arguments in addition to their written memoranda theretofore filed herein.

After due consideration of said...

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