T.C. Memo. 1998-411 UNITED STATES TAX COURT SUSAN L. BAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16877-96. Filed November 16, 1998. Garry M. Cox, for petitioner. Lisa K. Hartnett, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years 1993 and 1994. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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