T.C. Memo. 1995-522 UNITED STATES TAX COURT DOUGLAS V. AND MAGDALENE MERANTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17218-93. Filed November 1, 1995. Douglas V. Merante, pro se. Allison Rodgers, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. 1 All section references are to the Internal Revenue Code in effect for the year at 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
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