T.C. Memo. 1996-537
UNITED STATES TAX COURT
OLIVER E. STUBBLEFIELD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5422-95. Filed December 5, 1996.
Oliver E. Stubblefield, pro se.
Nancy Graml, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was assigned 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 1991, the taxable year in
issue, and all Rule references are to the Tax Court Rules of
(continued...)
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