T.C. Memo. 1998-326
UNITED STATES TAX COURT
JAMES M. ABRAHAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14716-97. Filed September 17, 1998.
James M. Abraham, pro se.
Valerie N. Larson, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182. All section references are to the Internal Revenue Code in
effect for the tax year in issue, unless otherwise indicated.
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