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PALMER v. COMMISSIONER

Docket No. 2539-78.

42 T.C.M. 350 (1981)

T.C. Memo. 1981-354

Byron G. Palmer and Elinor D. Palmer v. Commissioner.

United States Tax Court.

Filed July 9, 1981.

Attorney(s) appearing for the Case

Joseph Weigel, 622 N. Water St., Milwaukee, Wis., for the petitioners. Wayne B. Henry and Nelson Shafer, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge Marvin F. Peterson, pursuant to the provisions of Rule 180, Tax Court Rules of Practice and Procedure.1 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

PETERSON, Special Trial Judge:

Respondent determined deficiencies in petitioners...

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