T.C. Memo. 1999-170
UNITED STATES TAX COURT
BERNICE M. AND STANLEY M. ULANOFF, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 15253-87, 24339-95. Filed May 19, 1999.
Stanley M. Ulanoff, pro se.
Louise R. Forbes, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Robert N. Armen, Jr., pursuant to the
provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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