ORDER
We are sufficiently troubled by allegations that Commissioner's counsel improperly made an ex parte communication which prejudiced the trial judge's disposition of this case that we defer review of the merits and instead order this temporary remand.
I
Kenneth and Marva Guenther (individually "Kenneth" and "Marva" and collectively "taxpayers") were husband and wife during 1978 and 1979 and filed joint income tax returns for both years...
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