OPINION.
MURDOCK, Judge:
These proceedings were consolidated for trial set for October 3, 1960, in Los Angeles, California, and on September 28, 1960, M. Dean Davis was designated to act as commissioner in the proceedings, pursuant to authority granted in section 7456 of the Internal Revenue Code of 1954. Commissioner Davis took action during the course of the trial in regard to several subpoenas. The respondent filed a motion on May 19, 1961, asking...
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