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
Last modified: May 25, 2011