Juanita Carter - Page 1

                                 T.C. Memo. 1998-243                                  


                               UNITED STATES TAX COURT                                


                            JUANITA CARTER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 18424-94.                     Filed July 6, 1998.                

          Juanita Carter, pro se.                                                     
          Steven W. LaBounty, for respondent.                                         


                                 MEMORANDUM OPINION                                   

          COUVILLION, Special Trial Judge:  This case was heard                       
          pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1               





          1     Unless otherwise indicated, section references are to the             
          Internal Revenue Code in effect for the years at issue.  All Rule           
          references are to the Tax Court Rules of Practice and Procedure.            




Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011