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REPACI v. COMMISSIONER

Docket No. 8318-77.

39 T.C.M. 208 (1979)

T.C. Memo. 1979-389

Louis E. and Linda L. Repaci v. Commissioner.

United States Tax Court.

Filed September 20, 1979.

Attorney(s) appearing for the Case

Louis E. Repaci, pro se, 4760 Cannington Dr., San Diego, Calif. M.K. Mortensen, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge James M. Gussis pursuant to the provisions of section 7456 (c), Internal Revenue Code of 1954, as amended, and to Rules 180 and 181, Tax Court Rules of Practice and Procedure.1 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

GUSSIS, Special Trial Judge...

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