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October 1, 1978, to March 31, 1979

Volume 71

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For sale by the Superintendent of Documents, U.S. Government Printing Office

Washington, D.C. 20402
Stock Number 028-005-00140-3

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JUDGES OF THE UNITED STATES TAX COURT

Chief Judge
C. MOXLEY FEATHERSTON

ARNOLD Raum1
WILLIAM M. DRENNEN
IRENE F. SCOTT
WILLIAM M. Fay
HOWARD A. Dawson, JR.
THEODORE TANNENWALD, JR.
CHARLES R. SIMPSON
LEO H. IRWIN

Judges

SAMUEL B. STERRETT
WILLIAM H. QUEALY
WILLIAM A. GOFFE
CYNTHIA HOLCOMB HALL
DARRELL D. WILES
RICHARD C. WILBUR
HERBERT L. CHABOT

Retired judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954:

BRUCE M. FORRESTER

J. GREGORY BRUCE NORMAN 0. TIETJEN

Special Trial Judges JAMES M. GUSSIS

EDNA G. PARKER CHARLES R. JOHNSTON

FRED S. GILBERT, JR. RANDOLPH F. CALDWELL, JR. FRANCIS J. CANTREL LEHMAN C. AARONS

DANIEL J. DINAN2 MURRAY H. FALK

MARVIN F. PETERSON3

CHARLES S. CASAZZA, Clerk

Judge Raum retired October 27, recalled October 28, 1978.
2 Appointed February 6, 1979.
3Appointed March 9, 1979.

UNITED STATES TAX COURT

WASHINGTON, D.C.
GENERAL ORDER No. 7

Entry of Decisions by Commissioners in

“Small Tax Cases”

Pursuant to the provisions of Section 7463(g), Internal Revenue Code of 1954, as amended, the Commissioners (i.e., Special Trial Judges) of this Court, in the performance of their duties and the exercise of their function, are hereby authorized to make the decision of this Court in any proceeding pending before them as a “Small Tax Case," as that term is defined in Section 7463(a), Internal Revenue Code of 1954, as amended. In the cases in which summary opinions are issued, this authorization is subject to the provisions of Rule 183, Tax Court Rules of Practice and Procedure.

Implementation of this Order shall be effective immediately upon its issuance.

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TABLE OF CASES REPORTED

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Adams, John E. and Phyllis E
Aid to Artisans, Inc ..........
Allen, Lewis H
Alperstein, Fannie, Estate ......
Austin CO .........
Baron, John H. and Ruby A.
Beard, John M., Jr ....
Benninghoff, Ronald W .......
Bomberger, William A. and Carolyn L
Boudreau, Betty Warnack ....
Boyer, Edna L., Deceased, by John H. Bozic, Jr.
Bozic, John H., Jr., Executor ...
Brannon's of Shawnee, Inc
Brock, Fred A., Jr., Estate .......
Brownholtz, William W. and Anna M ..................
Bruno, Dorothy ..............................
Buckley, Charlotte C., Individually and Trustee .........
Buse, Delmer H. and Mary ....
Buse, Norman M. and Antoinette

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Callaway Family Association, Inc....
Capital Sales, Inc ........ .........
Carnation Co ..........
Carson, David W. and Marjorie E..
Chapman, Eldon S. and Frances T

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Christensen, Lauge H. and Helen S...
Christian Manner International, Inc ........
Church in Boston .............
Cockrell, H. C., Warehouse Corp ....
Coffen, Charles W. and Francine B
Conners, Inc ............... ............
Cuesta Title Guaranty Co
DeFraine, John J. and Agnes C .........
Denman, George E., Jr., and Shirley Ann
DiPalma, Agnes, Estate
Duggar, Perry N. and Patricia J ..........
Dyer, Madeline G ........
Elliot Knitwear Profit Sharing Plan .....
est of Hawaii, a Hawaiian Corporation
Evangelista, Teofilo and Frances ........
Fabrizio, Francis J. and Louise ...........
Fabrizio, Michael and Peggy ...........
Fasken, David and Barbara T ..........

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