WILMSHURST v. COMMISSIONER

Docket No. 20057-80.

43 T.C.M. 1307 (1982)

T.C. Memo. 1982-247

Richard Ernest Wilmshurst v. Commissioner.

United States Tax Court.

Filed May 4, 1982.


Attorney(s) appearing for the Case

Richard Ernest Wilmshurst, pro se, Angels Camp, Calif. Theodore Garelis, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned to and heard by Special Trial Judge Daniel J. Dinan pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

DINAN...

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