Legal Opinion
Du Poux v. Commissioner
United States Tax Court
Decided September 6, 1994No. Docket No. 16224-93UnpublishedCited by 1 opinion
1Opinion of the Court
NICOLE AND KESTEL J. DU POUX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Du Poux v. Commissioner
Docket No. 16224-93
United States Tax Court
T.C. Memo 1994-448; 1994 Tax Ct. Memo LEXIS 453; 68 T.C.M. (CCH) 667;
September 6, 1994, Filed
Decision will be entered for respondent.
Nicole and Kestel J. Du Poux, pro se.
For respondent: Avarian R. McKendrick.
POWELL
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
By notice of deficiency issued on June 25, 1993, respondent determined a…
2Cited by1 opinion
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