United States Tax Court June 24, 1998, Tax Ct. Dkt. No. 23492-97 (Guerrero v. Commissioner)

Also known as

United States · · · 24-06-1998

T.C. Memo. 1998-221

UNITED STATES TAX COURT

GUSTAVO and MARIA GUERRERO, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 23492-97. Filed June 24, 1998.

Gustavo and Maria Guerrero, pro se.

Stuart Spielman and Jason M. Silver, for respondent.

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Chief Special

Trial Judge Peter J.

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