T.C. Memo. 1996-60
UNITED STATES TAX COURT
JAMES V. & MELINDA S. EDMISTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1760-94. Filed February 15, 1996.
James V. Edmiston, pro se.
Margaret S. Rigg, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) of the Code and Rules 180,
181, and 182.1
1All section references are to the Internal Revenue Code in
effect for the taxable year in issue. All Rule references are to
the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 Next
Last modified: May 25, 2011