T.C. Memo. 1995-544 UNITED STATES TAX COURT LEONARD O. SCALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6022-94. Filed November 16, 1995. Leonard O. Scales, pro se. Thomas L. Fenner, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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