T.C. Memo. 1997-86
UNITED STATES TAX COURT
JOE E. HENRY AND CAROLYN J. HENRY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4347-89. Filed February 19, 1997.
Andrew M. Wolov, for petitioners.
David G. Hendricks and Osmun R. Latrobe, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to section 7443A(b)(4) and Rules
180, 181, and 183. All section references are to the Internal
Revenue Code in effect for the years in issue. All Rule
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