EVINRUDE v. COMMISSIONER

Docket No. 13135-79.

41 T.C.M. 159 (1980)

T.C. Memo. 1980-454

Ralph S. Evinrude and Frances L. Evinrude v. Commissioner.

United States Tax Court.

Filed October 8, 1980.


Attorney(s) appearing for the Case

Thomas J. Donnelly, 780 N. Water St., Milwaukee, Wis., for petitioners. Larry N. Johnson and Edward J. Roepsch, for respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing and disposition of petitioners' motion for summary judgment and respondent's motion for partial summary judgment. The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

This case is before...

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