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