Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
These consolidated cases were assigned to and heard by Special Trial Judge Lehman C. Aarons pursuant to Rules 180 and 182, Tax Court Rules of Practice and Procedure. His report was filed and served upon the parties on February 8, 1978. Subsequently, the petitioners filed exceptions thereto. Respondent filed no exceptions but did file a reply to petitioners...
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