T.C. Memo. 1998-150
UNITED STATES TAX COURT
RONALD R. ARMACOST AND CATHY L. ARMACOST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19616-96. Filed April 27, 1998.
Richard P. Algeo, for petitioners.
Julie L. Payne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined a deficiency in Ronald and Cathy Armacost's Federal
income taxes for the taxable year 1992 in the amount of $5,470.
1Section references are to the Internal Revenue Code in
effect for the year at issue. Rule references are to the Tax
Court Rules of Practice and Procedure.
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