T.C. Memo. 1996-461 UNITED STATES TAX COURT ALONZO BRADLEY AND EMMA J. BRADLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4554-95. Filed October 15, 1996. Alonzo Bradley and Emma J. Bradley, pro sese. David E. Whitcomb, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year 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 11 12 Next
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