T.C. Memo. 1998-280
UNITED STATES TAX COURT
JAMES LOGAN CLARK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18556-97. Filed August 3, 1998.
James Logan Clark, pro se.
Deanna R. Kibler, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was fully stipulated
under Rule 122 and was submitted pursuant to the provisions of
section 7443A(b)(3) and Rules 180, 181, and 182.1
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable year in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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