James E. Copley and Cynthia R. Copley - Page 1

                                 T.C. Memo. 1995-501                                  


                               UNITED STATES TAX COURT                                


                 JAMES E. COPLEY AND CYNTHIA R. COPLEY, Petitioners                   
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 7345-93.                Filed October 17, 1995.             

               James E. Copley, pro se.                                               
               Stephen J. Neubeck, for respondent.                                    

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, and 182.1                        
               Respondent determined deficiencies in petitioners' Federal             
          income taxes for 1989 and 1990 in the respective amounts of                 



          1                                                                           
               All section references are to the Internal Revenue Code in             
          effect for the years in issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  




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