T.C. Memo. 1999-128 UNITED STATES TAX COURT THOMAS J. AND ROBIN HAVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3584-98. Filed April 20, 1999. Thomas J. and Robin Havens, pro sese. Katherine L. Wambsgans, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: This case was heard 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 (continued...)Page: 1 2 3 4 5 6 Next
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