United States Tax Court March 24, 1980, Docket No. 3059-73 (Karme v. Commissioner)

lead-opinion

Featherston, Judge:

This case was tried before Special Trial Judge Lehman C. Aarons pursuant to Rule 180, Tax Court Rules of Practice and Procedure. His report was served on the parties. Petitioners filed exceptions, and respondent filed a brief in response to petitioners’ exceptions.