Stephen P. and Sharon L. Sherwood - Page 1

                                 T.C. Memo. 1997-26                                   

                               UNITED STATES TAX COURT                                

                  STEPHEN P. AND SHARON L. SHERWOOD, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16795-95.             Filed January 15, 1997.               

               Stephen P. Sherwood, pro se.                                           
               Franklin R. Hise, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:   This case was heard pursuant             
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            

          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the taxable years in             
          issue.  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure.                                                     

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011