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