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October 1, 1970, to March 31, 1971

Volume 55

(Cite 55 T.C.)

ELLA C. THOMAS

REPORTER

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1971

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

Washington, D.C. 20402 - Price $6

DEPOSITED BY THE
UNITID STATES OF AMERICA

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ERRATUM.—51 T.C. 438, line 39, "lessor" should be "lessee".

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

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1 Termination of recall December 31, 1970. . Judge Kern died January 29, 1971.

UNITED STATES TAX COURT

WASHINGTON, D.C.

GENERAL ORDER No. 3

Supplement 1 The interim rule to permit Commissioners of the Court to act in small tax cases, which was announced in General Order No. 3, dated September 1, 1970, is hereby extended and modified to include all small tax cases docketed by the Court as "SC” cases prior to December 30, 1970, and shall remain in effect until a final decision is entered in every such case.

W. M. DRENNEN,

Chief Judge. Dated December 30, 1970.

IV

In Memoriam

THE HONORABLE JOHN WORTH KERN

JUDGE, UNITED STATES TAX COURT
Special Session United States Tax Court

Washington, D.C. February 17, 1971.
CHIEF JUDGE WILLIAM M. DRENNEN PRESIDING

CHIEF JUDGE DRENNEN: It is with sadness and regret that I have convened this special session of the United States Tax Court.

The purpose of this session is to pay tribute to our late beloved colleague, Judge John Worth Kern, who died Friday, January 29, 1971. His death was also officially and respectfully noticed by the Judges presiding at trial sessions in Los Angeles and San Francisco, California, and in El Paso, Texas. His passing has left a great void, not only in his immediate family and circle of friends, but also in the ranks of his fellow Judges on the United States Tax Court.

On behalf of all the Judges of the Court, I wish to express our heartfelt sympathy to Bernice Kern, a most devoted and constant companion of our deceased colleague, and to his son, Judge John Kern III, and his family. Their own deep sense of loss is shared in a large measure by those of us who knew and loved Judge Kern.

Judge Kern's background was varied and colorful, despite his severe physical handicap. His spunk and determination were admired by all who knew him, and his opinions reflected a deep perspective marked with an occasional touch of humor and a keen understanding of human nature.

Judge Kern had a most distinguished career in which he devoted his lifetime to the public service. He was the son of the late John Worth Kern, United States Senator from Indiana and the Majority Leader of the Senate during President Woodrow Wilson's administration. He completed his undergraduate studies at Washington and Lee University in 1920 and graduated from Harvard Law School in 1923.

Upon his return to Indianapolis, he served as a professor of law at the City Branch of Indiana University Law School. In 1930 he was elected to the Superior Court of Marion County and in 1934, was elected Mayor of Indianapolis. He was appointed by President Franklin

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