T.C. Memo. 1997-290
UNITED STATES TAX COURT
GEORGE L. WILLIS AND D. THOMAS-WILLIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10597-95.1 Filed June 26, 1997.
George L. Willis and D. Thomas-Willis, pro sese.
Elaine L. Sierra and Thomas G. Schleier, for
respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182. All section references are to the Internal Revenue Code in
1 By order dated Feb. 20, 1996, this case was removed from
small tax case status and the letter "S" was deleted from the
docket number.
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