T.C. Memo. 1996-121 UNITED STATES TAX COURT ROBERT P. AND CHRISTINE M. LOLLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 2752-94, 4272-94. Filed March 12, 1996. Robert P. Lolli, pro se. Andrew J. Horning, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: These consolidated cases were assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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