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MARTINEAU v. COMMISSIONER

Docket No. 20844-81.

45 T.C.M. 660 (1983)

T.C. Memo. 1983-69

Richard G. Martineau and Margaret K. Martineau v. Commissioner.

United States Tax Court.

Filed February 2, 1983.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, for petitioners. Theodore L. Craft, for respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for trial, pursuant to section 7456(c), Internal Revenue Code of 1954, and Rule 180 et seq. of this Court's Rules of Practice and Procedure. The Court agrees with and adopts his opinion which is set out herein below.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

Respondent determined...

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