T.C. Memo. 1999-21
UNITED STATES TAX COURT
JAMES F. McGUIRL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9715-96. Filed January 29, 1999.
James F. McGuirl, pro se.
William J. Gregg and William P. Simonsen, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos, pursuant to the provisions of
section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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