Frances L. and Gary L. Rambacher - Page 1

                                 T.C. Memo. 1998-124                                  

                               UNITED STATES TAX COURT                                

                  FRANCES L. AND GARY L. RAMBACHER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11443-96.                   Filed March 30, 1998.           

               Paul G. Croushore, for petitioners.                                    
               Andrew M. Winkler, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent            
          determined additions to petitioners’ Federal income tax for the             

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011