Yarbro v. Commissioner

JAMES W. YARBRO AND MARY E. YARBRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Yarbro v. Commissioner

Docket No. 8096-79.

United States Tax Court

T.C. Memo 1982-675; 1982 Tax Ct. Memo LEXIS 74; 45 T.C.M. (CCH) 170; T.C.M. (RIA) 82675;

November 22, 1982.

Roger Norman, for the petitioner.

Rebecca W. Wolfe, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge James M. Gussis pursuant to section 7456(c), Internal Revenue Code of 19541, and Rules 180 and 181 of the Tax Court Rules of Practice and…