Budner v. Commissioner

SOL H. AND ANNE BUDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Budner v. Commissioner

Docket No. 14144-81.

United States Tax Court

T.C. Memo 1984-542; 1984 Tax Ct. Memo LEXIS 132; 48 T.C.M. (CCH) 1356; T.C.M. (RIA) 84542;

October 9, 1984.

Sol H. Budner, pro se.

Anne Hintermeister, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Fred R. Tansill pursuant to the provisions of General Order No. 6 of this Court, 69 T.C. XV (1978). The Court agrees with and adopts his opinion which is set forth…