Memorandum Findings of Fact and Opinion
DAWSON, Judge:
This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and Rule 180 et seq. of this Court's Rules of Practice and Procedure.
The Court agrees with and adopts the opinion of Special Trial Judge Aarons which is set forth below.
Opinion of Special...
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