JOHN DAVID ZIELONKA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1997-81, 1997 WL 65941 (U.S.Tax Ct.), 73 T.C.M. (CCH) 2026, T.C.M. (RIA) 97,081, 1997 RIA TC Memo 97,081 (Cite as: T.C. Memo. 1997-81, 1997 WL 65941 (U.S.Tax Ct.)) No. 20037-95. February 18, 1997. John David Zielonka, pro se. Ladd C. Brown, Jr., Atlanta, Georgia, for respondent...
Libutti v. Commissioner of Internal Revenue (1996)
ROBERT LIBUTTI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1996-108, 1996 WL 98762 (U.S.Tax Ct.), 71 T.C.M. (CCH) 2343, T.C.M. (RIA) 96,108, 1996 RIA TC Memo 96,108 (Cite as: T.C. Memo. 1996-108, 1996 WL 98762 (U.S.Tax Ct.)) No. 1042-93. March 7, 1996. Bernard Wishnia, Hackensack, for petitioner. Daniel K. O’Brien, for respondent...