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GLASSLEY v. COMMISSIONER

Docket Nos. 13431-89, 19140-89, 24177-89.

71 T.C.M. 2898 (1996)

T.C. Memo. 1996-206

Stephen H. Glassley and Judith Glassley, et al. v. Commissioner.

United States Tax Court.

Filed April 30, 1996.

Attorney(s) appearing for the Case

John E. Williams and Eric W. Bloom, Washington, D.C., for the petitioners. Rodney J. Bartlett and Brian M. Harrington, for the respondent.

                              CONTENTS
                                                                                            [CCH Pages]

MEMORANDUM FINDINGS OF FACT AND OPINION .................................................      2899
OPINION OF THE SPECIAL TRIAL JUDGE ......................................................      2899
FINDINGS OF FACT ........................................................................      2900

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