T.C. Memo. 1997-441 UNITED STATES TAX COURT FRANK E. ACIERNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 45438-86. Filed September 25, 1997. Declan J. O’Donnell, for petitioner. Elizabeth Girafalco Chirich and Marion S. Friedman, for respondent. MEMORANDUM OPINION SWIFT, Judge: This matter is before us on our order to show cause why resolution of the issues in this case should not be controlled by resolution of these same issues in our test case opinion in Krause v. Commissioner, 99 T.C. 132 (1992), affd. sub nom. Hildebrand v. Commissioner, 28 F.3d 1024 (10th Cir. 1994).Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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