Richard A. McDowell - Page 1

                                 T.C. Memo. 1997-500                                  


                               UNITED STATES TAX COURT                                


                         RICHARD A. McDOWELL, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22560-95.                Filed November 6, 1997.            


               Gene M. Carlino, for petitioner.                                       
               Carmino J. Santaniello, Jr. and Bradford A. Johnson, for               
          respondent.                                                                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7443A(b) of the Code and Rules 180,               
          181, and 182.1                                                              


               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the taxable year in                 
          issue.  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure.                                                     




Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011