T.C. Memo. 1996-188 UNITED STATES TAX COURT MANJIT S. AND RAVINDER K. AULAKH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6764-95. Filed April 18, 1996. Manjit S. and Ravinder K. Aulakh, pro sese. Richard S. Goldstein, Lynne Camillo, and Bryce A. Kranzthor, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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