T.C. Memo. 1997-329 UNITED STATES TAX COURT DENNIS J. AND TERESA DENEAULT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14717-94. Filed July 21, 1997. Dennis J. and Teresa Deneault, pro se. Michael D. Zima, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court 1 All section references are to the Internal Revenue Code in effect for the year 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 Next
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