T.C. Memo. 1998-369
UNITED STATES TAX COURT
JOHN ROBERT FORREST V, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2437-97. Filed October 8, 1998.
John Robert Forrest V, pro se.
Cheryl M. D. Rees, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was heard 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 years in
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