PER CURIAM:
We must decide whether ex parte submission of a memorandum by Commissioner's counsel prior to trial in the tax court sufficiently prejudiced the trial judge's disposition of the case to entitle taxpayers to a new trial before a different judge.
I
Taxpayers Kenneth and Marva Guenther, then married, filed joint federal income tax returns for 1978 and 1979. The Internal Revenue Service audited the returns, uncovered alleged errors, and issued...
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