T.C. Memo. 1999-249
UNITED STATES TAX COURT
STEVEN D. RAPP AND JUDITH A. RAPP, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18039-97. Filed July 28, 1999.
Scott M. Nelson and Robert B. Patterson, for petitioners.
Blaine C. Holiday, for respondent.
MEMORANDUM OPINION
DINAN, 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 the Internal Revenue Code in effect for the taxable years in
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011