CHRISTENSEN v. COMMISSIONER

Docket Nos. 4367-75, 9116-75.

43 T.C.M. 1270 (1982)

T.C. Memo. 1982-235

Melvin G. Christensen and Elizabeth Christensen v. Commissioner.

United States Tax Court.

Filed May 3, 1982.


Attorney(s) appearing for the Case

Melvin G. Christensen, pro se, Minneapolis, Minn., and Charles W. Giesen, for the petitioners post trial. James C. Lanning and Martha Rist, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

These consolidated cases were tried before Special Trial Judge James M. Gussis pursuant to Rules 180 and 182.1 His report was filed on October 15, 1981, exceptions to that report were filed by petitioners, and respondent filed a reply to petitioners' exceptions. The Court has considered the exceptions and adopts the report of Special Trial Judge Gussis. See Rule 182 (c) and...

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