T.C. Memo. 1996-4
UNITED STATES TAX COURT
BRENDA J. GAMMON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15553-95. Filed January 11, 1996.
Brenda J. Gammon, pro se.
Stuart Spielman and Michael R. McMahon, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
issue, and all Rule references are to the Tax Court Rules of
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