Docket No. 29046-81.

46 T.C.M. 424 (1983)

T.C. Memo. 1983-341

William L. Pfersching and Bonnie J. Pfersching v. Commissioner.

United States Tax Court.

Filed June 13, 1983.

Attorney(s) appearing for the Case

William L. Pfersching and Bonnie J. Pfersching, pro se. Scott McCallum, for the respondent.

Memorandum Findings of Fact and Opinion


This case was assigned to and heard by Special Trial Judge Fred R. Tansill, 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


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