T.C. Memo. 1998-268
UNITED STATES TAX COURT
THOMAS H. NELSON AND DONNA J. ZULLO NELSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21947-96. Filed July 22, 1998.
Christopher Altier, for petitioners.
Katherine Lee Wambsgans, 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 1992 and 1993.
Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011