T.C. Memo. 1996-51 UNITED STATES TAX COURT EDDIE M. AND CYNTHIA L. CHANDLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1564-94. Filed February 13, 1996. Samuel Robert McCord, for petitioners. Linda J. Wise, for respondent. MEMORANDUM FINDINGS OF FACT AND 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 in effect for the taxable years in issue, and all Rule references are to the Tax Court Rules ofPage: 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