T.C. Memo. 1998-241
UNITED STATES TAX COURT
DAVID R. AND MARGARET J. KLAASSEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11210-97. Filed July 2, 1998.
David R. Klaassen and Margaret J. Klaassen, pro sese.
Charles J. Graves, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, 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 1994, the taxable year in
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011