T.C. Memo. 1998-420
UNITED STATES TAX COURT
JUAN M. AND MIRIAM J. VILLARREAL, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10897-97, 20658-97, Filed November 19, 1998.
20659-97.
Lorenzo Wilson Tijerina, for petitioners.
Franklin R. Hise, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: These consolidated cases
were heard pursuant to the provisions of section 7443A and Rules
180, 181, and 182.2 In docket No. 10897-97, respondent
1 Consolidated herewith are the following cases: Miriam
Villarreal, docket No. 20658-97, and Juan Villarreal, docket No.
20659-97.
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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