T.C. Memo. 1996-146 UNITED STATES TAX COURT LLOYD PATTERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1254-94. Filed March 25, 1996. Lloyd Patterson, pro se. Patricia Riegger, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181 and 182. All section numbers refer to the Internal Revenue Code in effect for the taxable year in issue. All rule numbers refer to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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