January 1, 1970, to September 30, 1970 Volume 54 (Cite 54 T.C.) ELLA C. THOMAS REPORTER GOVERNMENT PRINTING OFFICE WASHINGTON: 1970 For sale by the Superintendent of Documents, U.S. Government Printing Office Retired judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: Appointed January 12, 1970, to succeed O.W. Schoenfelder who retired January 9, 1970. III GENERAL ORDER NO. 1 The United States Tax Court, established as a continuation of the Tax Court of the United States under Public Law 91-172, approved December 30, 1969, does hereby order that: The name "United States Tax Court" shall be used in all actions initiated by the Court, and in all references to the Court, documents submitted, and actions initiated by parties in proceedings before the Court. All proceedings now pending before the Tax Court of the United States shall continue without interruption before the United States Tax Court. The name "Tax Court of the United States" in all actions initiated by the Court, and in all references to the Court, documents submitted, and actions initiated by the parties in proceedings before the Court, shall be deemed to refer to and shall be accepted as the "United States Tax Court," and use of the name "Tax Court of the United States” will not affect the legality or sufficiency of any actions initiated by the Court, or of any reference to the Court, documents submitted, and actions initiated by the parties in proceedings now pending or hereafter initiated before this Court. Any mailing correctly addressed to the Court under name of the Tax Court of the United States shall be accepted as meeting the requirements of section 7502 of the Internal Revenue Code of 1954, as amended, and Rule 1(b) of the Tax Court Rules of Practice. A seal shall be adopted by the Court with the name "United States Tax Court," but the use of a seal with the name "Tax Court of the United States" on any Court document or form bearing the Court's seal will not affect the legality or sufficiency of such document or form filed in proceedings now pending or hereafter initiated before this Court. The Rules of Practice of the Tax Court of the United States, its fees and procedures will continue as constituted before the enactment of P.L. 91-172. The Court's officers and personnel with their attendant delegated authority, duties and responsibilities also will continue as before and the Court will continue its business without interruption. Such additional powers granted or procedures established under sections 956-960 of the Act, effective as of the dates specified in sec |