Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 1

                                 T.C. Memo. 1997-389                                   


                               UNITED STATES TAX COURT                                 


           GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


          Docket No. 7123-93.                 Filed August 25, 1997.                   


               Robert G. Cassilly, for petitioners.                                    
                                                                                      
          Alan R. Peregoy, for respondent.                                             


                                  MEMORANDUM OPINION                                   


               DAWSON, Judge:  This case was assigned to Special Trial                 
          Judge Robert N. Armen, Jr., pursuant to the provisions of section            
          7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and            









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