T.C. Memo. 1998-398 UNITED STATES TAX COURT BENJAMIN B. AND DORINA MICORESCU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24964-96. Filed November 10, 1998. Douglas G. Miller, for petitioners. Ann M. Murphy, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes for 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and 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 18 19 20 Next
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