T.C. Memo. 1998-345 UNITED STATES TAX COURT LUDIVINA MADRIGAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12505-97. Filed September 29, 1998. Ludivina Madrigal, pro se. T. Richard Sealy III, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A of the Code and Rules 180, 181, and 182 of the Tax Court Rules of Practice and Procedure. All section references are to the Internal Revenue Code in effect for the years in issue.Page: 1 2 3 4 5 6 7 8 Next
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