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Donna C. Clevenger - Page 1

Legal Research Home > US Tax Court > 1998 > Donna C. Clevenger - Page 1

                                 T.C. Memo. 1998-37                                   


                               UNITED STATES TAX COURT                                


                          DONNA C. CLEVENGER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket No. 6677-95.             Filed January 28, 1998.                


               Donna C. Clevenger, pro se.                                            
               Richard A. Rappazzo, for respondent.                                   



                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Norman H. Wolfe pursuant to the provisions of section                 
          7443A(b)(4) and Rules 180, 181, and 183.  All section references            
          are to the Internal Revenue Code in effect for the tax years in