Richard A. and Elaine C. Murray - Page 7

                                        - 6 -                                         
          Commissioner, T.C. Memo. 1996-174.  The notice of deficiency,               
          therefore, is valid, and respondent’s determination is sustained.           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                            Decision will be entered                  
                                       for respondent.                                

































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