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SNYDER v. COMMISSIONER

Docket No. 10057-79.

43 T.C.M. 1337 (1982)

T.C. Memo. 1982-258

Estate of Clarence E. Snyder and Lotta Snyder v. Commissioner.

United States Tax Court.

Filed May 10, 1982.

Attorney(s) appearing for the Case

Gloria T. Svanas, for the petitioners. Mark H. Howard, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954,1 and Rule 180.2 The Court agrees with and adopts the Special Trial Judge's Opinion which is set forth below.

Opinion of the Special Trial Judge

PAJAK, Special Trial Judge...

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