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OCEAN SANDS HOLDING CORPORATION v. COMMISSIONER

Docket Nos. 4261-72, 4262-72, 4728-75, 5139-76, 5140-76, 5141-76, 5142-76, 5143-76, 5976-76, 6602-76, 7352-76, 4927-77, 4928-77, 4929-77, 4930-77, 7489-77, 7509-77, 7510-77, 7560-77, 8027-78, 8028-78, 8029-78.

41 T.C.M. 1 (1980)

T.C. Memo. 1980-423

Ocean Sands Holding Corporation, a Virginia Corporation, et al. v. Commissioner.

United States Tax Court.

Filed September 23, 1980.

Attorney(s) appearing for the Case

Russell W. Chaplain, Sr., pro se, Virginia Beach, Va., in docket Nos. 4262-72, 5976-76, 7510-77, and 8027-78. Allen J. Gordon, for all other petitioners. John C. McDougal and Michael R. Moore, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

These consolidated cases were tried before Special Trial Judge Lehmann C. Aarons pursuant to Rule 180, Tax Court Rules of Practice and Procedure. His report was served on the parties, and both parties filed exceptions. After careful consideration, the Special Trial Judge's report, which is set forth below, is adopted with minor modifications.

Report of Special Trial Judge

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