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HUMAN ENGINEERING INSTITUTE v. COMMISSIONER

Docket Nos. 528-68, 529-68.

37 T.C.M. 619 (1978)

T.C. Memo. 1978-145

Human Engineering Institute v. Commissioner. Joseph S. Kopas and Mary E. Kopas v. Commissioner.

United States Tax Court.

Filed April 13, 1978.

Attorney(s) appearing for the Case

Joseph S. Kopas and Mary E. Kopas (Officers), for the petitioner in Docket No. 528-68 and pro se in Docket No. 529-68. Buckley D. Sowards, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

These consolidated cases were assigned to and heard by Special Trial Judge Murray H. Falk pursuant to Rules 180 and 182, Tax Court Rules of Practice and Procedure. His report was filed and served upon the parties on December 23, 1977. Subsequently, the petitioners filed exceptions thereto. Respondent filed no exceptions but did file a reply to petitioners' exceptions. Before we take action on the...

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