T.C. Memo. 1997-314
UNITED STATES TAX COURT
ROBERT GOTTSEGEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 23766-93, 19554-94. Filed July 8, 1997.
Robert Gottsegen, pro se.
Mary P. Hamilton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Robert N. Armen, Jr., pursuant to the
provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1
1 Unless otherwise indicated, all section references are to
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011