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October 1, 1974, to March 31, 1975

Volume 63

(Cite 63 T.C.)

ELLA C. THOMAS
REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1975

UNIVERSITY OF MICHIGAN

UBRARIES

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

Washington. D. C. 2002-Price $10.FEB 20 19 penca

Stock Number 028-005-00131-4

DEPOSITED BY THE
UNITED STATES OF AMERICA
62 T. C. 891, Index-Digest: See this volume at page 831.

HJ

10 .H261

V. 63

Chief Judge
HOWARD A. DAWSON, JR.

ARNOLD RAUM
BRUCE M. FORRESTER
WILLIAM M. DRENNEN
IRENE F. SCOTT
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:

RANDOLPH F. CALDWELL, JR. LEHMAN C. AARONS 1 MURRAY H. FALK 1

J. GREGORY BRUCE

NORMAN O. TIETJENS AUSTIN HOYT

Commissioners

JAMES M. GUSSIS
JOSEPH N. INGOLIA
CHARLES R. JOHNSTON
JOHN H. SACKS

CHARLES S. CASAZZA, Clerk

WILLIAM P. CREWE, Court Executive

1 Appointed January 20, 1975.

COURTHOUSE DEDICATION CEREMONY

On November 22, 1974, at 3:30 p.m., the new building located at 400 Second Street, N.W., Washington, D.C., was dedicated as the courthouse of the United States Tax Court. The following special dedication program was prepared and distributed to the participants in the proceedings and the invited guests:

UNITED STATES TAX COURT The United States Tax Court is a Court of record established under Article I of the Constitution of the United States. It hears and decides controversies involving income, estate and gift taxes between taxpayers and the Commissioner of Internal Revenue. Its decisions, except for cases tried under the Small Tax Case procedure, are subject to review by the United States Courts of Appeals and the Supreme Court of the United States.

The courthouse was designed by Architect Victor A. Lundy of New York in association with Lyles, Bissett, Carlyle and Wolff, and constructed by the George Hyman Construction Company of Bethesda, Maryland. It contains courtrooms, the Judges' and Commissioners' chambers, the offices of the Court Executive and the Clerk of the Court. The Court, established in 1924, is a centralized Court with headquarters in Washington, D.C. and hears cases in trial sessions in all the 50 states. Each trial session is conducted by a single Judge or Commissioner.

The Court is composed of 16 Judges, appointed by the President with the advice and consent of the Senate. Judges who have served on the Court represent a cross section of the country, having been appointed from 34 states. Judges who retire from the Court are frequently recalled by the Chief Judge for active service. The Chief Judge appoints Commissioners, who, together with a Judge, constitute the Small Tax Case Division.

As of June 30, 1974, there were pending before the Court tax disputes involving approximately two and one half billion dollars.

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