T.C. Memo. 1998-328 UNITED STATES TAX COURT EMIL FANKHAUSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11192-95. Filed September 21, 1998. Kenneth J. Freeman, for petitioner. Carol A. Szczepanik, 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 year 1993. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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