Memorandum Findings of Fact and Opinion
DAWSON, Judge:
These cases were tried before Special Trial Judge Marvin F. Peterson pursuant to Rule 180, Tax Court Rules of Practice and Procedure. His report was served on the parties on August 28, 1980. Petitioner Peter Y. Taylor, Sr. filed exceptions to the conclusions of the Special Trial Judge. After consideration, the Special Trial Judge's report, which is set forth below, has been adopted with some modifications...
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