Fine v. Commissioner

WILLIAM I. AND ADELE B. FINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fine v. Commissioner

Docket No. 21245-85

United States Tax Court

T.C. Memo 1995-222; 1995 Tax Ct. Memo LEXIS 224; 69 T.C.M. (CCH) 2652;

May 22, 1995, Filed

Decision will be entered under Rule 155.

For petitioners: Lois C. Blaesing and Chauncey W. Tuttle, Jr.

For respondent: Mary P. Hamilton, Paul Colleran, and William T. Hayes.

DAWSON, WOLFE

DAWSON; WOLFE

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Norman H. Wolfe pursuant to the provisions of section…