T.C. Memo. 1998-88 UNITED STATES TAX COURT JOSEPH T. MCQUATTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13260-96. Filed March 2, 1998. Joseph T. McQuatters, pro se. Edwina L. Charlemagne, for respondent. MEMORANDUM OPINION WOLFE, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the tax year in issue, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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