Memorandum Findings of Fact and Opinion
WILBUR, Judge:
These cases were assigned to and heard by Special Trial Judge James M. Gussis pursuant to Rules 180 through 182, Tax Court Rules of Practices and Procedure. His report was filed on May 4, 1979, and subsequently both parties filed exceptions to his report. The exceptions have been considered and, where appropriate, some amendments have been made to the report. The Court agrees with and adopts the report...
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