T.C. Memo. 1999-54
UNITED STATES TAX COURT
KARL T. HARVEY AND KATHLEEN S. HARVEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14541-97. Filed February 26, 1999.
Steven M. Cyr, for petitioners.
Ann M. Murphy, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was submitted
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable years in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011