T.C. Memo. 1998-384
UNITED STATES TAX COURT
CLIFFORD THOMAS AND LEAH DIANE NOAH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27259-96. Filed October 26, 1998.
Clifford Thomas Noah and Leah Diane Noah, pro sese.
T. Richard Sealy III and Lewis J. Hubbard, Jr., for
respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A and Rules 180, 181, and 182.1
Respondent determined deficiencies in petitioners' Federal
1 Unless 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.
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