W. Robert Curtis and Cheryl L. Riess-Curtis - Page 1

                                 T.C. Memo. 1996-371                                  

                               UNITED STATES TAX COURT                                

             W. ROBERT CURTIS AND CHERYL L. RIESS-CURTIS, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8786-95.                   Filed August 13, 1996.           

               Cheryl L. Riess-Curtis, pro se.                                        
               Drita Tonuzi, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) of the Internal Revenue Code of 1986, and Rules 180,            
          181, and 183.1  The Court agrees with and adopts the Opinion of             

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code, as amended, and 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

Last modified: May 25, 2011