T.C. Memo. 1998-331
UNITED STATES TAX COURT
FRANCES J. RYAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
W. GREGORY AND PATRICIA L. RYAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 461-96, 1274-96. Filed September 21, 1998.
Ross F. Stancati, for petitioner in docket No. 461-96.
Daniel P. McGlinn, Russell A. Kreis, and Matthew S. DePerno,
for petitioners in docket No. 1274-96.
Alexandra E. Nicholaides, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: These cases were heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 These
1Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue, and Rule
(continued...)
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