T.C. Memo. 1996-26 UNITED STATES TAX COURT ALEX MORGAN FOSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 489-94. Filed January 24, 1996. Alex Morgan Foster, pro se. Lloyd T. Silberzweig and Debra K. Moe, 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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