T.C. Memo. 1998-77
UNITED STATES TAX COURT
HOYT AND SONS RANCH PROPERTIES, LTD., A NEVADA LIMITED
PARTNERSHIP, WALTER J. HOYT, III, TAX MATTERS PARTNER, Petitioner
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15578-97. Filed February 23, 1998.
Walter J. Hoyt III, pro se.
Ronald L. Buch, Jr., and Ann M. Murphy, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and
Rules 180, 181, and 183. (Unless otherwise indicated, all section
references are to the Internal Revenue Code, as amended, and all
Rule references are to the Tax Court Rules of Practice and
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011