DOUGLAS v. COMMISSIONER

Docket No. 3557-78.

38 T.C.M. 901 (1979)

T.C. Memo. 1979-224

James S. Douglas and Kathleen J. Douglas v. Commissioner.

United States Tax Court.

June 6, 1979.


Attorney(s) appearing for the Case

James S. Douglas and Kathleen J. Douglas, pro se, 1809 Poinsettia Ave., Manhattan Beach, Calif. Edward M. Robbins, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6 of this Court, 69 T.C. XV.1 The Court agrees with and adopts the Special Trial Judge's opinion which is forth below.

Opinion of Special Trial Judge

AARONS, Special...

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