T.C. Memo. 1996-526 UNITED STATES TAX COURT JEFFREY S. KAISER AND GAIL F. KAISER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22283-94. Filed November 27, 1996. Lawrence R. Jones, Jr., for petitioners. Audrey M. Morris, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, andPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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