T.C. Memo. 1998-101
UNITED STATES TAX COURT
CHARLES A. GREENE AND CHRISTINE J. GREENE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5296-94. Filed March 11, 1998.
Michael J. Wenig and M. Robin Davis, for petitioners.
Ross A. Rowley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) and Rules 180, 181, and 182.1
In two separate notices of deficiency respondent determined
additions to petitioners' Federal income taxes for the years 1983
1All section references are to the Internal Revenue Code in
effect for the taxable years 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 15 16 17 18 19 20 Next
Last modified: May 25, 2011