DEL VECCHIO v. COMMISSIONER

Docket No. 8755-72.

32 T.C.M. 1153 (1973)

T.C. Memo. 1973-245

Marion S. Del Vecchio v. Commissioner.

United States Tax Court.

Filed November 5, 1973.


Attorney(s) appearing for the Case

Marion S. Del Vecchio, pro se., 11400 Frankstown Road, Pittsburgh, Pa. David P. Smith, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case, which was added to the calendar of cases for trial at the Small Tax Case session in Pittsburgh, Pennsylvania, with the prior agreement of both parties, was heard by Commissioner Randolph F. Caldwell, Jr. His report, which contain findings of fact, was submitted pursuant to Rule 48(e) of the Tax Court's Rules of Practice. The parties have filed some exceptions to the findings of fact. Except...

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