KORFF v. COMMISSIONER

EDWARD F. KORFF, III AND JUDY A. KORFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KORFF v. COMMISSIONER

Docket No. 20690-90

United States Tax Court

T.C. Memo 1993-33; 1993 Tax Ct. Memo LEXIS 26; 65 T.C.M. (CCH) 1811;

January 28, 1993, Filed

For petitioners: Thomas R. Muck and Larry D. Hause.

For respondent: Jack Forsberg.

FAY

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: This case has been assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. All section references are to the Internal Revenue Code in…