Lee Mizell and Pearlene Mizell - Page 1

                                       T.C. Memo. 1995-571                                            

                                     UNITED STATES TAX COURT                                          

                       LEE MIZELL AND PEARLENE MIZELL, Petitioners v.                                 
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 18516-93.            Filed November 29, 1995.                            

                  Jeffrey H. Dixon, for petitioners.                                                  
                  Lloyd E. Mueller, for respondent.                                                   

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    
                  CARLUZZO, Special Trial Judge:  This case was heard pursuant                        
           to the provisions of section 7443A(b)(3) and Rules 180, 181, and                           

           1Unless otherwise indicated, 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                                 

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011