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BAUMGARTNER v. COMMISSIONER

Docket No. 3984-77.

41 T.C.M. 944 (1981)

T.C. Memo. 1981-77

Calvin L. Baumgartner and Marcella M. Baumgartner v. Commissioner.

United States Tax Court.

Filed February 23, 1981.

Attorney(s) appearing for the Case

Joseph Weigel, 700 N. Water St., Milwaukee, Wis., for petitioners. Wayne B. Henry, for respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge Marvin F. Peterson, pursuant to the provisions of Rule 180, Tax Court Rules of Practice and Procedure.1 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

PETERSON, Special Trial Judge:

Respondent determined deficiencies in petitioners...

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