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CENTER HARDWARE CO. v. COMMISSIONER

Docket No. 4616-80.

41 T.C.M. 1326 (1981)

T.C. Memo. 1981-197

Center Hardware Co. v. Commissioner.

United States Tax Court.

Filed April 23, 1981.

Attorney(s) appearing for the Case

Richard W. Blanz, (an officer) for petitioner. David L. Denier, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge James M. Gussis pursuant to section 7456(c), Internal Revenue Code of 1954,1 and Rules 180 and 181 of the Tax Court Rules of Practice and Procedure.2 This court agrees with and adopts his opinion which is set forth below.

Opinion...

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