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HIZEL v. COMMISSIONER

Docket No. 5958-79.

40 T.C.M. 860 (1980)

T.C. Memo. 1980-294

Loren O. Hizel and Jackie Hizel v. Commissioner.

United States Tax Court.

Filed August 4, 1980.

Attorney(s) appearing for the Case

James A. Ullrich, for the petitioners. Eddie L. Gibson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel 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

CANTREL, Special Trial Judge:

...

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