T.C. Memo. 1997-62
UNITED STATES TAX COURT
VENA MARILYN WOFFORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3387-95. Filed February 4, 1997.
G. Tomas Rhodus, for petitioner.
W. Mark Scott, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: The case was heard pursuant
to section 7443A(b)(3) of the Code and Rules 180, 181, and 182.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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