BESCH v. COMMISSIONER

Docket No. 3375-81.

43 T.C.M. 286 (1982)

T.C. Memo. 1982-15

Grace and Walter E. Besch v. Commissioner.

United States Tax Court.

Filed January 12, 1982.


Attorney(s) appearing for the Case

Grace Besch, pro se. Edward G. Langer, for respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing and disposition, pursuant to section 7456(c) of the Internal Revenue Code of 1954, as amended,1 and Rules 180 et seq. of the Rules of Practice and Procedure of this Court.2 The Court agrees with and adopts his opinion which is set out herein below.

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