T.C. Memo. 1996-302 UNITED STATES TAX COURT RICHARD A. STASEWICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17547-94. Filed July 2, 1996. Richard A. Stasewich, pro se. Linda C. Grobe, 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 years 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 13 14 Next
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