T.C. Memo. 1995-501
UNITED STATES TAX COURT
JAMES E. COPLEY AND CYNTHIA R. COPLEY, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7345-93. Filed October 17, 1995.
James E. Copley, pro se.
Stephen J. Neubeck, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1
Respondent determined deficiencies in petitioners' Federal
income taxes for 1989 and 1990 in the respective amounts of
1
All section references are to the Internal Revenue Code in
effect for the years in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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