T.C. Memo. 1998-437 UNITED STATES TAX COURT JEFFREY C. AND KELLY O. STONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3812-97. Filed December 14, 1998 Jeffrey C. and Kelly O. Stone, pro se. Joan S. Dennett, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge that is set forth below. 1 Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011