T.C. Memo. 1997-172
UNITED STATES TAX COURT
DWIGHT E. AND LESLIE E. LEE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8043-84, 43467-85, Filed April 7, 1997.
32625-88.
Thomas R. Moore, for petitioner.
Wilton A. Baker, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: These consolidated cases were 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
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the tax years. All Rule
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011