T.C. Memo. 1996-332 UNITED STATES TAX COURT PATRICIA E. IETTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21265-94. Filed July 24, 1996. Patricia E. Ietto, pro se. Brendan G. King, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION POWELL, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1 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.Page: 1 2 3 4 Next
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