Neumann v. Commissioner

ROBERT P. NEUMANN AND SALLY A. NEUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Neumann v. Commissioner

Tax Ct. Dkt. No. 23431-96

United States Tax Court

T.C. Memo 1998-126; 1998 Tax Ct. Memo LEXIS 127; 75 T.C.M. (CCH) 2084;

March 31, 1998, Filed

Decision will be entered under Rule 155.

Jon M. Ishibashi, for petitioners.

Allan E. Staines, for respondent.

PAJAK, SPECIAL TRIAL JUDGE.

PAJAK

MEMORANDUM OPINION

PAJAK, SPECIAL TRIAL JUDGE: This case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in…