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MINNESOTA KINGSMEN CHESS ASSOCIATION, INC. v. COMMISSIONER

Docket No. 408-81X.

46 T.C.M. 1133 (1983)

T.C. Memo. 1983-495

Minnesota Kingsmen Chess Association, Inc. v. Commissioner.

United States Tax Court.

Filed August 17, 1983.

Attorney(s) appearing for the Case

Ronald R. Vogel, Isanti, Minn., for the petitioner. David D. Baier, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

This case was assigned to Special Trial Judge Fred S. Gilbert, Jr., for opinion pursuant to section 7456(c) of the Internal Revenue Code1 and Rules 180 and 218(a), Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Special Trial Judge's opinion which is set forth below.

Opinion of the Special Trial Judge

GILBERT, Special...

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