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GAGNEUR v. COMMISSIONER

Docket No. 22344-81.

45 T.C.M. 278 (1982)

T.C. Memo. 1982-707

John and Debra Gagneur v. Commissioner.

United States Tax Court.

Filed December 6, 1982.

Attorney(s) appearing for the Case

John and Debra Gagneur, pro se, Westland, Mich. Beth L. Williams, for respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for trial in accordance with the provisions of General Order No. 6 (69 T.C. XV). The Court agrees with and adopts the Special Trial Judge's report which is set out hereinbelow.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

Respondent determined a deficiency in petitioners' income tax...

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