Allyn v. Commissioner

GIRDON F. AND ERMA M. ALLYN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Allyn v. Commissioner

Docket No. 1900-76.

United States Tax Court

T.C. Memo 1980-153; 1980 Tax Ct. Memo LEXIS 423; 40 T.C.M. (CCH) 281; T.C.M. (RIA) 80153;

May 5, 1980, Filed

Robert M. Tyle, for the petitioners.

Kenneth Bersani, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…