Benjamin B. and Dorina Micorescu - Page 1

                                        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

Last modified: May 25, 2011