T.C. Memo. 1997-3
UNITED STATES TAX COURT
JOEL BAKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22599-94, 4270-95. Filed January 2, 1997.
Joel Baker, pro se.
James Thurston and Elizabeth Groenwegen, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: These consolidated
cases were heard pursuant to the provisions of section
7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined
1 All section references are to the Internal Revenue Code
as amended, unless otherwise indicated. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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