Brief Case
U.S. Tax Court

David E. & Cheryl G. Smith v. Commissioner

T.C. Memo. 1997-503 · Docket 17071-95 · Decided Nov 10, 1997 · Gerber · T.C. Memo.
Rule 155 computation
This ruling does not substantially address retirement-plan provisions, so its text is not stored. Read it at the source ↗