T.C. Memo. 1997-423
UNITED STATES TAX COURT
GUIDO RUGGIERO AND KRISTIN RUGGIERO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1953-95. Filed September 22, 1997.
Toni Robinson, Alicia Gaudio, Dean Pinto, Daniel J.
Spilotro, Alfred P. Bruno, and Susan L. Moon, for petitioners.
Elise F. Alair, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1 Respondent determined a deficiency in the amount
1 All section references are to the Internal Revenue Code
in effect for the year in issue. All Rule references are to the
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