T.C. Memo. 1996-522
UNITED STATES TAX COURT
ERNEST L. AND KATHLEEN NEWSOME, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23323-94. Filed November 26, 1996.
James L. Robertson, for petitioners.
Alvin A. Ohm, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1 Respondent determined deficiencies in petitioners' 1991
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue. 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 Next
Last modified: May 25, 2011