T.C. Memo. 1997-207
UNITED STATES TAX COURT
KENNETH MILES AND MICHON SNOW TESAR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15613-95. Filed May 5, 1997.
Kenneth Miles Tesar, pro se.
Donald B. Fields, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: This case was assigned to Special Trial
Judge Stanley J. Goldberg, pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
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 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011