T.C. Memo. 1998-116
UNITED STATES TAX COURT
GERALD P. AND ABBE L. KEANE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23705-95. Filed March 23, 1998.
Fred Alan Jones, for petitioners.
Laurel M. Robinson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) and Rules 180, 181, and 182.1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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