T.C. Memo. 1997-214 UNITED STATES TAX COURT CAROLYN S. EIFERT, A/K/A SUE ARMSTRONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12155-96. Filed May 7, 1997. Leland Franks, for petitioner. Katherine Holmes Ankeny, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: This case is before the Court on petitioner's motion to recover administrative and litigationPage: 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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