T.C. Memo. 1998-361
UNITED STATES TAX COURT
J. MICHAEL JOLY AND BONNIE B. JOLY, JODY STEVEN JOLY,
AND DAVID ANDREW JOLY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5985-97. Filed October 5, 1998.
J. Michael Joly and Jody Steven Joly, pro se.
Stephen J. Neubeck, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise indicated, all 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 Next
Last modified: May 25, 2011