T.C. Memo. 1996-531
UNITED STATES TAX COURT
RICHARD G. AND ANNE C. GREENE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5293-95. Filed December 2, 1996.
Frank Sommerville, for petitioners.
Sheri Wilcox, 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 year in
issue, 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 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011