T.C. Memo. 1995-468 UNITED STATES TAX COURT WILLIAM SANTANGELO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8766-95. Filed October 2, 1995. William Santangelo, pro se. Blaise Gately Dusenberry and Dean H. Wakayama, for respondent. MEMORANDUM OPINION ARMEN, 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 in effect for the taxable years in (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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