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October 1, 1975, to March 31, 1976

Volume 65

(Cite 65 T.C.)

MARY T. PITTMAN

REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1976

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

Washington, D. C. 20402—Price $14.00

Stock Number 028-005-00133-1

Chief Judge
HOWARD A. DAWSON, JR.

ARNOLD RAUM
BRUCE M. FORRESTER 1
WILLIAM M. DRENNEN

IRENE F. SCOTT
I WILLIAM M. FAY

THEODORE TANNENWALD, JR.
CHARLES R. SIMPSON
C. MOXLEY FEATHERSTON

Judges

LEO H. IRWIN
SAMUEL B. STERRETT
WILLIAM H. QUEALY
WILLIAM A. GOFFE
CYNTHIA HOLCOMB HALL
DARRELL D. WILES
RICHARD C. WILBUR

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

AUSTIN HOYT

J. GREGORY BRUCE
NORMAN O. TIETJENS

Special Trial Judges 2
RANDOLPH F. CALDWELL, JR., Chief Special Trial Judge
JAMES M. GUSSIS

JOHN H. SACKS JOSEPH N. INGOLIA

LEHMAN C. AARONS CHARLES R. JOHNSTON

MURRAY H. FALK

CHARLES S. CASAZZA, Clerk

WILLIAM P. CREWE, Court Executive

1 Judge Forrester retired January 1, recalled January 1, 1976. * The title of “Special Trial Judge" was substituted for that of "commissioner" in General

Order No. 4, dated October 2, 1975.

UNITED STATES TAX COURT

WASHINGTON, D.C.

GENERAL ORDER NO.4

Except as the use of the statutory designation of "commissioner" may be required, the commissioners of this Court shall, in the performance of their duties and the exercise of their functions, be known and referred to by the title of "Special Trial Judge." Such title shall be deemed to be substituted for that of “commissioner" in all appropriate places in the Tax Court Rules of Practice and Procedure. Amendments, changes, and revisions of the Rules made hereafter in due course shall reflect such change in title.

Implementation of this order by the Chief Judge, the Court Executive, and the Clerk of the Court will not be effective until January 1, 1976, the date on which the Winter Term of the Court begins.

HOWARD A. DAWSON, JR.

Chief Judge.

Dated: October 2, 1975

IV

In Memoriam

THE HONORABLE EUGENE BLACK

JUDGE, UNITED STATES TAX COURT

On May 22, 1975, at the age of 95, Judge Eugene Black died following a stroke at his home on Colorado Avenue, N.W., in Washington, D. C. Judge Black is survived by his wife, the former Mamie Coleman, six children-Miss Margaret Black, Mrs. Adele Woody, Mrs. Rachel Smith, and Mrs. Barbara Wathen, all of Washington; Mrs. Lydagene Muth of Woodville, Virginia; and Harold Coleman Black of Pittsburgh, Pennsylvania-five grandchildren, and three great-grandchildren. Services were conducted by Dr. LaVerne Rohrbach at noon, May 24, 1975, at Gawler's Chapel.

Judge Black was born July 2, 1879, on a farm near Blossom in Lamar County, Texas. He was the son of Alexander Washington Black and the former Tulula Ann Shackelford. Judge Black attended the public schools of Texas, and later taught school in the country schools of Lamar County for three years from 1898 to 1900. He worked briefly in the post office at Blossom and was a partner with his brother in Black Brothers Company, wholesale grocers. On March 15, 1903, he married his boyhood sweetheart, Mamie Coleman. He then attended law school at Cumberland University, Lebanon, Tennessee, and received his law degree in 1905. The University awarded Judge Black. the honorary degree of Doctor of Laws on June 2, 1937.

After his admission to the Bar of Texas in 1905, Judge Black practiced law in Clarksville, Red River County, Texas, until as a Democrat he was elected Representative to the United States Congress from the First Congressional District of Texas in 1914. He served in the 64th and each succeeding Congress until the conclusion of the 70th, a total of 14 years. During his tenure, he was a member of the Banking and Currency Committee.

On November 5, 1929, President Herbert Hoover appointed him a Member of the United States Board of Tax Appeals (now

V

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