Wiltzius v. Commissioner

JEFF A. WILTZIUS, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WILLIAM ROBERT WALDORF, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wiltzius v. Commissioner

Docket Nos. 19235-93, 19344-93.

United States Tax Court

T.C. Memo 1997-117; 1997 Tax Ct. Memo LEXIS 124; 73 T.C.M. (CCH) 2243;

March 6, 1997, Filed

Decisions will be entered under Rule 155.

Jeff A. Wiltzius, pro se.

William Robert Waldorf, pro se.

Joanne B. Minsky and Stephen Takeuchi, for respondent.

COLVIN, Judge

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined…