January 1, 1983, to June 30, 1983 Volume 80 (Cite 80 T.C.) MARY T. PITTMAN REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1983 For sale by the Superintendent of Documents, U.S. Government Printing Office, Senior judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: |