Richard J. and Anna J. Sinsigalli - Page 1

                                 T.C. Memo. 1998-425                                  

                               UNITED STATES TAX COURT                                

                  RICHARD J. AND ANNA J. SINSIGALLI, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     

               Docket Nos. 18130-97, 13107-98.     Filed November 25, 1998.           

               Richard J. and Anna J. Sinsigalli, pro se.                             
               Richard A. Stone, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  These consolidated cases were            
          heard pursuant to the provisions of section 7443A(b)(3) and Rules           
          180, 181, and 182.1                                                         

               1   Unless otherwise indicated, 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              

Page:   1  2  3  4  5  Next

Last modified: May 25, 2011