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GAAR v. COMMISSIONER

Docket No. 17174-80.

42 T.C.M. 1425 (1981)

T.C. Memo. 1981-595

H. Byron Gaar, Jr. and Monette Gaar v. Commissioner.

United States Tax Court.

Filed October 14, 1981.

Attorney(s) appearing for the Case

H. Byron Gaar, Jr. and Monette Gaar, pro se. Robert T. Hollohan and David W. Johnson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion to impose sanctions under T.C. Rule 104(c)(3) and petitioners' motion to change place of hearing filed herein. After a review of the record, we agree with and adopt his opinion which is set forth below.1

Opinion of the Special Trial Judge

...

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