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.
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