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April 1, 1978, to September 30, 1978

Volume 70

(Cite 70 T.C.)

MARY T. PITTMAN

REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON 1978

D

by the Superintendent of Documents

U.SGoverment:
Washington, DC

20402
Stock Number 02! 05-00340

JUDGES OF THE UNITED STATES TAX COURT

Chief Judge
C. MOXLEY FEATHERSTON

ARNOLD RAUM
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. CHABOT1

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 O. TIETJENS

Special Trial Judges JAMES M. GUSSIS

MURRAY H. FALK CHARLES R. JOHNSTON

EDNA G. PARKER RANDOLPH F. CaldwELL, JR. FRED S. GILBERT, JR. LEHMAN C. AARONS

FRANCIS J. CANTREL

CHARLES S. Casazza, Clerk

Judge Chabot took oath of office April 3, 1978.

WASHINGTON, D.C.

GENERAL ORDER No. 2

Supplement 6

Effective July 3, 1978, and until further notice, Judge Darrell D. Wiles is designated as the Judge in charge of the Small Tax Case Division of the United States Tax Court, succeeding Judge Richard C. Wilbur.

C. MOXLEY FEATHERSTON,

Chief Judge.

Dated: July 3, 1978.

IV

TABLE OF CASES REPORTED

Adams, Paul W., Individually and Transferee
Adams, Paul W., Individually and Transferee (supplemental)
Alex, James and Betty Jean .....
Allgaier, Jack Roy and Bettylou
Amfac, Inc., et al ....
Anderson, Wilfred K. and Charlene D
Atlas Tool Co., Inc., et al ..........
Austin, Robert C., Sr., and Birdie L
Automated Packaging Systems, Inc.
B.S.W. Group, Inc
Baker, Alexander E., Jr., and Mary A .......
Bank of America, N. T. & S. A., Cotrustee
Barlow, James E. and Judy P
Baybank Merchants, N.A., Trustee
Beach, Clifton L., Estate and Anna K., Individually and Executrix
Bennett Land Co ....
Bercy Industries, Inc
Blessed Religious Institute of Mercenary Missionaries
Bobo, Fabian and Florence
Bostedt, Earl C. and Joy E
Bradford, James C., Jr., and Lillian
Bradford, James C., Sr., and Eleanor
Brent, Mary Ellen
Brimm, Claude E., Estate, and Delores E.
Brown, Stanley F. and Judith G
Brunner, Russell K. and Elizabeth S
Buchholtz, Walter M., Estate
Budhwani, Amirali
Buppert, Barclay B
Buppert, Hobart C., II, Transferee
Buppert, Stuart G., II, Transferee and Personal Representative
Busing, Wilbur A. and Julia A.
Caramella, Ben and Cecile
Carborundum Co .....
Chappell, Thurman P. and Marguerite C
Christian Stewardship Assistance, Inc
Clark, Inc .........
Collins, Wendell H. and Dorothy B
Cooper, Bernard W. and Rita A
Crawford, Dean E. and Mary A
Crouch, Robert B. and Earlene D

Page 373 446 322 959 305 959

86 756 214 352 460 959 959 515 370 904 29 15 706 487 584 584 775

15 959 959 814 287 1077 1077 1077 534 240

59

959 1037 756 785 534

46 959

V

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