HARRISON v. COMMISSIONER

Docket No. 11678-77.

38 T.C.M. 180 (1979)

T.C. Memo. 1979-45

Harold H. Harrison and Sylvia C. Harrison v. Commissioner.

United States Tax Court.

Filed January 31, 1979.


Attorney(s) appearing for the Case

Martin P. Miller, 1901 West Littleton Blvd., Littleton, Colo. 80120, for the petitioners. Elizabeth DePriest, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on petitioners' motion to amend petition (embodying amendment). After a review of the record, we agree with and adopt his opinion which is set forth below.1

Opinion of the Special Trial Judge

CANTREL, Special Trial Judge:

Respondent determined deficiencies...

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