T.C. Memo. 2000-389
UNITED STATES TAX COURT
KEITH E. AND MARILYN B. WEST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
WARREN S. AND ELIZABETH A. WEST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3076-95, 15324-95. Filed December 22, 2000.
Terrance A. Costello, for petitioners.
David L. Zoss, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Norman H. Wolfe pursuant to the provisions of
section 7443A(b)(4) in effect when these proceedings commenced,
and Rules 180, 181, and 183. All section references are to the
Internal Revenue Code, and all Rule references are to the Tax
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