October 1, 1978, to March 31, 1979 Volume 71 (Cite 71 T.C.) MARY T. PITTMAN REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1979 For sale by the Superintendent of Documents, U.S. Government Printing Office Stock Number 028-005-00140-3 Retired judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: UNITED STATES TAX COURT WASHINGTON, D.C. GENERAL ORDER NO. 7 Entry of Decisions by Commissioners in 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. Dated: November 9, 1978 IV C. MOXLEY FEATHERSTON Chief Judge. |