Vena Marilyn Wofford - Page 1

                                  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.                                                                   




Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011