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WALLACE v. COMMISSIONER

Docket Nos. 1191-73, 4829-74.

35 T.C.M. 954 (1976)

T.C. Memo. 1976-219

Dorothy E. Wallace v. Commissioner.

United States Tax Court.

Filed July 13, 1976.

Attorney(s) appearing for the Case

Michael M. Ushijima, for petitioner. Joel V. Williamson, for respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

These consolidated cases were assigned to and heard by Special Trial Judge Randolph F. Caldwell, Jr., pursuant to Rules 180 and 182, Tax Court Rules of Practice and Procedure. The parties have filed no exceptions of law or fact to Special Trial Judge Caldwell's report. The Court agrees with and adopts his opinion which is set forth below.

Report of Special Trial Judge

CALDWELL...

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