T.C. Memo. 1997-433 UNITED STATES TAX COURT ERIC JENNINGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4802-97. Filed September 23, 1997. Eric Jennings, pro se. Guy A. Bracuti and W. Mark Scott, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986, as amended, andPage: 1 2 3 4 5 6 7 8 9 10 11 Next
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