T.C. Memo. 1996-91
UNITED STATES TAX COURT
MARY LEE SHARER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22562-92, 13219-93. Filed February 29, 1996.
Roderick L. MacKenzie, for petitioner.
Kathryn K. Vetter, for respondent.
MEMORANDUM OPINION
PARR, Judge: These cases were assigned to Special Trial
Judge D. Irvin Couvillion pursuant to section 7443A(b)(4)1 and
Rules 180, 181, and 183. The Court agrees with, and adopts, the
Opinion of the Special Trial Judge, which is set forth below.
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. 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