T.C. Memo. 1996-147 UNITED STATES TAX COURT WAYNE E. AND DOROTHY E. WELLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1580-93. Filed March 25, 1996. James Dudley Williams, for petitioners. Donald E. Edwards, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case was assigned pursuant to section 7443A(b)(4) and Rules 180 and 181. All section references are to the Internal Revenue Code for the taxable years in issue, and 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 15 Next
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