Hugo Madioni and Susanne J. Nicolai - Page 1

                                 T.C. Memo. 1997-108                                  

                               UNITED STATES TAX COURT                                

                 HUGO MADIONI AND SUSANNE J. NICOLAI, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20582-95.                    Filed March 3, 1997.           

               Hugo Madioni Nicolai, pro se.                                          
               D. Lyndell Pickett, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to the provisions of section 7443A(b)(3) and Rules 180,            

Page:   1  2  3  4  5  Next

Last modified: May 25, 2011