January 1, 1986, to June 30, 1986
Volume 86

(Cite 86 T.C.)

MARY T. PITTMAN

REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1986

For sale by the Superintendent of Documents, U.S. Government Printing Office,
Washington, D.C. 20402

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

For sale by the Superintendent of Documents, U.S. Government, U.S. Government Printing Office, Washington, D.C. 20402.

UNITED STATES TAX COURT

WASHINGTON, D.C. 20217

GENERAL ORDER NO. 9

Revocation of Obsolete General Orders

The purpose of this General Order is to revoke those
general orders which have become obsolete. Accordingly,
effective this date, the following general orders are revoked:

General Order No. 3 (54 T.C. VI) and Supplement 1 (55
T.C. IV)

This General Order adopted an interim rule for a limited
period for the purpose of permitting a Commissioner, now a
Special Trial Judge, to conduct trials, pretrial conferences,
and hearings upon motions in small tax cases. The Supple-
ment extended and modified the interim rule to include
small tax cases docketed as "SC" cases prior to December
30, 1970. The order has long been obsolete. Procedures
governing the conduct of trials, pretrial conferences, and
hearings upon motions in small tax cases by Special Trial
Judges are currently prescribed by Title XVIII, Tax Court
Rules of Practice and Procedure, and in particular by Rules
181 and 182(a), (c) thereof, by Delegation Order No. 8, 81
T.C. XXV, and Amendment 1 thereto, 86 T.C. VIII, and by
Delegation Order No. 11, 86 T.C. VII.

General Order No. 5 (67 T.C. XXI)
General Order No. 6 (69 T.C. XV)
General Order No. 8 (81 T.C. XXIII)

These three General Orders prescribed procedures for the
trial or other disposition of certain regular tax cases by
Special Trial Judges. These procedures have been super-
seded by the procedures prescribed by Title XVIII, Tax
Court Rules of Practice and Procedure, and in particular by
Rules 182(b), (c) and 183 thereof. See also section 7456(d),
I.R.C. 1954, as amended, and Delegation Order No. 8, 81
T.C. XXV, and Amendment 1 thereto, 86 T.C. VIII, and
Delegation Order No. 11, 86 T.C. VII.