CRUM v. COMMISSIONER

Docket No. 31646-81.

48 T.C.M. 381 (1984)

T.C. Memo. 1984-328

Dennis G. Crum and Clora A. Crum v. Commissioner.

United States Tax Court.

Filed June 27, 1984.


Attorney(s) appearing for the Case

James R. Luppino, 334 W. Shaw Ave., Fresno, Calif., for petitioners. James M. Eastman, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

This case has been assigned to Special Trial Judge Randolph F. Caldwell, Jr., pursuant to section 7456(c),1 and Rules 180, et seq. Respondent has moved for partial summary judgment with respect to two of the issues in the case. Upon due consideration of the record, the Court agrees with and adopts the opinion of the Special Trial Judge, set forth hereinbelow, disposing of respondent's motion...

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