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PARKINSON v. COMMISSIONER

Docket Nos. 9617-78, 9618-78.

38 T.C.M. 1232 (1979)

T.C. Memo. 1979-319

Detsel J. Parkinson v. Commissioner. Earlene A. Parkinson v. Commissioner.

United States Tax Court.

Filed August 20, 1979.

Attorney(s) appearing for the Case

Detsel J. Parkinson, pro se, Earlene A. Parkinson, pro se, Carolyn Boyer, for the respondent.

Memorandum Opinion

DAWSON, Judge:

These cases were assigned to Special Trial Judge James M. Gussis pursuant to the provisions of section 7456(c), Internal Revenue Code of 1954,1 for hearing and disposition of respondent's motion for summary judgment. The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

GUSSIS, Special Trial Judge:

These cases are before...

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