T.C. Memo. 1999-324
UNITED STATES TAX COURT
JOSEPH AND SUSAN L. FERRARO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2762-89. Filed September 27, 1999.
Joseph Ferraro, pro se.
John Mikalchus and Maureen O'Brien, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to Rules 180, 181, and 183.1
1 All Rule references are to the Tax Court Rules of
Practice and Procedure, and all section references are to the
Internal Revenue Code in effect for the taxable year in issue.
All amounts are rounded to the nearest dollar.
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