Gary Gealer, (2001)
Linked as:
Extract
Gary Gealer, (2001)
T.C. Memo. 2001-180
UNITED STATES TAX COURT GARY GEALER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8232-99. Filed July 20, 2001.Lon B. Isaacson, for petitioner.Irene Scott Carroll and Gary M. Slavett, for respondent.MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge John J. Pajak pursuant to the provisions of section 7443A(b)(5) in effect when this case commenced, and Rules 180, 181, and 183. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.OPINION OF THE SPECIAL TRIAL JUDGE PAJAK, Special Trial Judge: This case is before the Court pursuant to petitioner's motion for administrative and litigatio...See the full content of this document
Sponsored links
