T.C. Memo. 1998-444
UNITED STATES TAX COURT
IRENE E. JONES, a.k.a. IRENE E. PERRY-JONES, a.k.a.
IRENE E. PERRY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26719-96. Filed December 21, 1998.
Irene E. Jones, pro se.
Carol-Lynn E. Moran, for respondent.
MEMORANDUM OPINION
WRIGHT, Judge: This case was assigned to Special Trial
Judge Norman H. Wolfe pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183. All section references
are to the Internal Revenue Code in effect for the tax years in
issue, unless otherwise indicated. All Rule references are to
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