T.C. Memo. 2000-220
UNITED STATES TAX COURT
WILLIAM M. DONOVAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18855-97, 23139-97. Filed July 21, 2000.
Alyce C. Halchak, for petitioner.
Julia A. Cannarozzi, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: These cases were assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to section 7443A(b)(4) and Rules
180, 181, and 183.1 The Court agrees with and adopts the opinion
of the Special Trial Judge, which is set forth below.
1Unless otherwise indicated, section references are to the
Internal Revenue Code in effect at the time that the petitions
were filed in these cases. Rule references are to the Tax Court
Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011