T.C. Memo. 1997-245
UNITED STATES TAX COURT
DONALD A. ROBINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12422-95. Filed June 2, 1997.
Donald A. Robins, pro se.
Randall P. Andreozzi, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) of the Code, and Rules 180, 181, and 182.
All section references are to the Internal Revenue Code in effect
for the taxable years in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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