Michael Thomas Prasil and Lori Lynn Prasil - Page 1

                                 T.C. Memo. 2003-100                                  

                               UNITED STATES TAX COURT                                

             MICHAEL THOMAS PRASIL AND LORI LYNN PRASIL, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3945-02.           Filed April 9, 2003.                     

               Michael Thomas Prasil and Lori Lynn Prasil, pro sese.                  
               Kathryn F. Patteron and Douglas R. Fortney, for respondent.            

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3)1 and Rules 180, 181, and              
          182 of the Tax Court Rules of Practice and Procedure.                       
               Respondent determined a deficiency in petitioners’                     

               1  Unless otherwise indicated, all subsequent section                  
          references are to the Internal Revenue Code in effect for 1999,             
          the taxable year in issue.                                                  

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011