T.C. Memo. 1998-299 UNITED STATES TAX COURT RICHARD J. AND CAROL C. SPERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 130-97. Filed August 18, 1998. James J. Mahon, for petitioners. Monica E. Koch and Andrew Mandell, for respondent. SUPPLEMENTAL MEMORANDUM OPINION LARO, Judge: The dispute herein involves the Rule 155 computation mandated by the Court's Memorandum Opinion filed as Spera v. Commissioner, T.C. Memo. 1998-225. Respondent submitted * This opinion supplements our Memorandum Opinion in Spera v. Commissioner, T.C. Memo. 1998-225.Page: 1 2 3 4 Next
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