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JONES v. COMMISSIONER

Docket Nos. 12177-77, 12178-77.

79 T.C. 668 (1982)

COLBURN A. AND ALANA JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT COLBURN A. AND PATRICIA L. JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 25, 1982.

Attorney(s) appearing for the Case

James P. Fuller, Ronald B. Schrotenboer, and James C. Garahan, for the petitioners.

Christopher B. Sterner, for the respondent.

OPINION

TANNENWALD, Chief Judge:

These cases were assigned to Special Trial Judge Francis J. Cantrel for the purposes of conducting the hearing and ruling on petitioners' motions for summary judgment. Subsequent to the hearing thereon, the petitioners' motions for summary judgment were reassigned to Special Trial Judge Darrell D. Hallett for consideration and ruling thereon. After a review of the record, we agree with and adopt his opinion which is...

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