T.C. Memo. 1995-571
UNITED STATES TAX COURT
LEE MIZELL AND PEARLENE MIZELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18516-93. Filed November 29, 1995.
Jeffrey H. Dixon, for petitioners.
Lloyd E. Mueller, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1Unless otherwise indicated, 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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