T.C. Memo. 1997-299
UNITED STATES TAX COURT
BENNESS M. RICHARDS AND JANE RICHARDS, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 8922-87. Filed June 30, 1997.
Robert Alan Jones, for petitioners.1
Milton J. Carter, Jr., for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
* This opinion supplements our previous Memorandum Opinion
in Richards v. Commissioner, T.C. Memo. 1997-149, filed March 24,
1997.
1 Although Luis C. DeCastro, Esq., continues to be listed as
counsel of record in docket No. 8922-87, he did not participate
in the filing or prosecuting of the motion that is the subject of
this opinion.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011