T.C. Memo. 1998-463
UNITED STATES TAX COURT
EARL L. MILLER AND NANCY B. MILLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25828-96. Filed December 30, 1998.
James W. Childs, for petitioners.
Anita A. Gill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182. Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years 1993 and 1994.
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