T.C. Memo. 1997-104
UNITED STATES TAX COURT
ANTHONY SICARI AND ESTHER SICARI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11761-95. Filed March 3, 1997.
Richard L. Herzfeld and Cris Alcamo, for petitioners.
Wendy S. Sands, Paul L. Darcy, and Theodore R. Leighton, for
respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Norman H. Wolfe pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183. All section references
are to the Internal Revenue Code in effect for the tax years in
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