T.C. Memo. 1995-559 UNITED STATES TAX COURT JAMES O. HENDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12692-94. Filed November 27, 1995. John B. Hinton, for petitioner. Victor A. Ramirez, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION POWELL, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1 All section references are to the Internal Revenue Code in effect for the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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