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HILLIG v. COMMISSIONER

Docket Nos. 23150-88, 23151-88, 23152-88, 23153-88, 23154-88, 23155-88, 29833-88.

96 T.C. 548 (1991)

BERNARD AND BARBARA J. HILLIG, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 27, 1991.

Attorney(s) appearing for the Case

Steven R. Mysliwiec, for the petitioners.2

Karen E. Chandler, for the respondent.

OPINION

WELLS, Judge:

This opinion arises out of our order to show cause why sanctions should not be imposed upon either or both of the attorneys, Norman V. Handler and Robert D. Courtland, who represented petitioners in the proceedings in this Court leading to our Memorandum Opinion in Hillig v. Commissioner, T.C. Memo. 1989-476, vacated and remanded 916 F.2d 171 (4th...

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