T.C. Memo. 1995-502
UNITED STATES TAX COURT
THOMAS N. RAWLINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13383-94. Filed October 18, 1995.
Thomas N. Rawlins, pro se.
Louis H. Hill, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1 This case was submitted at trial fully stipulated.
1 All 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, unless otherwise
indicated.
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