T.C. Memo. 1996-475 UNITED STATES TAX COURT JO ANN PORTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12537-94. Filed October 22, 1996. Thomas Smidt II, for petitioner. Franklin R. Hise, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WOLFE, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the taxable year in issue, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 Next
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