T.C. Memo. 1997-235
UNITED STATES TAX COURT
DWIGHT D. SPANN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15339-95. Filed May 21, 1997.
Dwight D. Spann, pro se.
Herbert W. Linder, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge: This case was assigned
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1
1 All section references are to the Internal Revenue Code in
effect for the years in issue, and Rule references are to the Tax
Court Rules of Practice and Procedure.
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