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LAMPHERE v. COMMISSIONER

Docket No. 1895-76.

70 T.C. 391 (1978)

CLAIRE E. AND LULA L. LAMPHERE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 31, 1978.

Attorney(s) appearing for the Case

Robert M. Tyle, for the petitioners.

George W. Connelly, Jr., for the respondent.

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts his opinion which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

FALK...

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