BROWN v. COMMISSIONER

Docket No. 10212-78.

44 T.C.M. 457 (1982)

T.C. Memo. 1982-395

Robert F. Brown and Darlene S. Brown v. Commissioner.

United States Tax Court.

Filed July 14, 1982.


Attorney(s) appearing for the Case

Robert F. and Darlene S. Brown, pro se. Barry Lederman, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for hearing and disposition of respondent's motion for summary judgment. Subsequent to the hearing thereon, the respondent's motion for summary judgment was reassigned, on June 25, 1982, to Special Trial Judge Fred S. Gilbert, Jr. for consideration and ruling thereon. The Court approves and adopts his opinion, which is set forth below....

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