T.C. Memo. 1998-441
UNITED STATES TAX COURT
ALBERT WILLIAM DEHR, III AND YOENG YOEP DEHR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24869-96. Filed December 15, 1998.
Albert William Dehr III and Yoeng Yoep Dehr, pro sese.
Christian Speck, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) of the Code and Rules 180,
181, and 182.1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue. 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 Next
Last modified: May 25, 2011