T.C. Memo. 1998-108
UNITED STATES TAX COURT
GREGORY POWELL & ARAMINTA D. MORTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16476-97. Filed March 17, 1998.
Gregory Powell, pro se.
Ruth Perez, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard
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, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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