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CHAPMAN v. COMMISSIONER

Docket No. 8898-79.

77 T.C. 477 (1981)

FREDERICK A. CHAPMAN AND HELEN P. CHAPMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 24, 1981.

Attorney(s) appearing for the Case

Frederick A. Chapman and Helen P. Chapman, pro se.

F. Michael Kovach, for the respondent.

OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge James M. Gussis pursuant to section 7456(c), I.R.C. 1954,1 and Rules 180 and 181 of the Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts his opinion which is set forth below.

OPINION OF SPECIAL TRIAL JUDGE

GUSSIS, Special Trial Judge:

Respondent determined a deficiency...

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