T.C. Memo. 1999-190
UNITED STATES TAX COURT
LINDA J. BAXTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JIMMY R. BAXTER AND JANET S. BAXTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18403-97, 18749-97. Filed June 10, 1999.
James Allen Brown, for petitioner in docket No. 18403-97.
James W. Smith, for petitioners in docket No. 18749-97.
Donald E. Edwards, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: These consolidated cases
were heard pursuant to the provisions of section 7443A(b)(3) of
the Internal Revenue Code of 1986, as amended and in effect at
the time that the petitions were filed, and Rules 180, 181, and
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011