Memorandum Findings of Fact and Opinion
DAWSON, Judge:
These consolidated cases were assigned to and heard by former Special Trial Judge Joseph N. Ingolia pursuant to Rules 180 through 182, Tax Court Rules of Practice and Procedure. His report was filed on April 14, 1977, and subsequently the parties filed certain exceptions to it. The exceptions have been considered and, for the most part, are rejected. Some modifications have been made in the report of...
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