ESTATE OF THURNER v. COMMISSIONER

Docket Nos. 9589-75, 9591-75.

37 T.C.M. 981 (1978)

T.C. Memo. 1978-229

Estate of Robert E. Thurner, deceased, P. Scott Thurner, personal representative, and Doris Thurner v. Commissioner. Thurner Heat Treating Corporation v. Commissioner.

United States Tax Court.

Filed June 21, 1978.


Attorney(s) appearing for the Case

Roger C. Minahan and Richard C. Ninneman, 2100 Marine Plaza, Milwaukee, Wis., for the petitioners. Rodney J. Bartlett, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

These consolidated cases were assigned to and heard by Special Trial Judge Lehman C. Aarons pursuant to Rules 180 and 182, Tax Court Rules of Practice and Procedure. His report was filed and served upon the parties on February 8, 1978. Subsequently, the petitioners filed exceptions thereto. Respondent filed no exceptions but did file a reply to petitioners...

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