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October 1, 1978, to March 31, 1979
For sale by the Superintendent of Documents, U.S. Government Printing Office
Washington, D.C. 20402
JUDGES OF THE UNITED STATES TAX COURT
SAMUEL B. STERRETT
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.
UNITED STATES TAX COURT
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.
TABLE OF CASES REPORTED
Adams, John E. and Phyllis E