T.C. Memo. 1998-249 UNITED STATES TAX COURT EARL M. HASBROUCK AND DONNA M. HASBROUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10964-96. Filed July 7, 1998. Earl M. Hasbrouck and Donna M. Hasbrouck, pro sese. Joan S. Dennett, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CARLUZZO, Special Trial Judge: This case was assigned pursuant to section 7443A(b)(3) of the Internal Revenue Code, as amended and in effect when the petition was filed, and Rules 180, 181, and 182. Unless otherwise indicated, section references are to the Internal Revenue Code, as amended and in effect for thePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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