T.C. Memo. 1998-368
UNITED STATES TAX COURT
KENNETH AND SHEILA SMITH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16296-97. Filed October 8, 1998.
Gregory G. McGill and Douglas G. Wymore, for petitioners.
Anne W. Durning, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable year in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011