Kazupski v. Commissioner

EDWARD R. KAZUPSKI, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kazupski v. Commissioner

Docket No. 6601-80

United States Tax Court

T.C. Memo 1982-182; 1982 Tax Ct. Memo LEXIS 565; 43 T.C.M. (CCH) 1024; T.C.M. (RIA) 82182;

April 8, 1982.

Mavis Hamilton, for the petitioners.

David D. Baier, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Darrell D. Hallett pursuant to section 7456(c), Internal Revenue Code of 1954, 1 and Rules 180 and 181 of the Tax Court Rules of Practice and Procedure.2…