WELLS v. COMMISSIONER

Docket No. 1580-93.

71 T.C.M. 2543 (1996)

T.C. Memo. 1996-147

Wayne E. and Dorothy E. Wells v. Commissioner.

United States Tax Court.

Filed March 25, 1996.


Attorney(s) appearing for the Case

James Dudley Williams, for the petitioners. Donald E. Edwards, for the respondent.


MEMORANDUM OPINION

PAJAK, Special Trial Judge:

This case was assigned pursuant to section 7443A(b)(4) and Rules 180 and 181. All section references are to the Internal Revenue Code for the taxable years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

This case is before the Court on petitioners' Motion To Withdraw Deemed Admissions, filed pursuant to Rule 90(f). A hearing on this motion was held at Oklahoma...

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