Memorandum Findings of Fact and Opinion
DAWSON, Chief Judge:
This case was assigned to and heard by Special Trial Judge Randolph F. Caldwell, Jr., pursuant to Rules 180 and 182, Tax Court Rules of Practice and Procedure. The parties have filed no exceptions of law or fact to Special Trial Judge Caldwell's report in Docket Nos. 2925-71 or 3077-71. Respondent filed an objection to the Special Trial Judge's report on one issue in Docket No. 3076-71. The Court...
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