Memorandum Opinion
FEATHERSTON, Judge:
This case was assigned to Special Trial Judge Fred R. Tansill pursuant to section 74561 and Rules 180 and 181. The Court agrees with and adopts his opinion which is set forth below.
Opinion of the Special Trial Judge
TANSILL, Special Trial Judge:
This case was filed as a small tax case. The Court granted petitioners' motion, made before trial, to remove the small...