Bernard L. Nadeau, Jr. and Nancy L. Nadeau - Page 1

                                       T.C. Memo. 1996-427                                             

                                     UNITED STATES TAX COURT                                           

                BERNARD L. NADEAU, JR. AND NANCY L. NADEAU, Petitioners v.                             
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 22865-94.               Filed September 19, 1996.                         

                  Bernard L. Nadeau, pro se.                                                           
                  Blaine Holiday, for respondent.                                                      

                                        MEMORANDUM OPINION                                             

                  GOLDBERG, Special Trial Judge:  This case was heard pursuant                         
            to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent                           
            determined deficiencies in petitioners' 1990, 1991, and 1992                               

            1     Unless otherwise indicated, all section references are to                            
            the Internal Revenue Code in effect for the years at issue, and                            
            all Rule references are to the Tax Court Rules of Practice and                             

Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011