T.C. Memo. 1998-55
UNITED STATES TAX COURT
NORMAN EARL HOLLY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18414-96. Filed February 10, 1998.
Norman Earl Holly, pro se.
Wendy Wojewodzki, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1 Respondent determined a deficiency in
1 All section references are to the Internal Revenue Code
in effect for the year in issue, unless otherwise indicated. All
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