Ted and Tammy Estes - Page 1

                                 T.C. Memo. 2000-96                                   

                               UNITED STATES TAX COURT                                

                         TED AND TAMMY ESTES, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10493-98.                   Filed March 21, 2000.           

               Bruce A. Moates, for petitioners.                                      
               Bruce K. Meneely, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Daniel J. Dinan pursuant to Rules 180, 181, and 183.                  
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code in effect for the years in issue, and all             
          Rule references are to the Tax Court Rules of Practice and                  

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011