T.C. Memo. 1998-172 UNITED STATES TAX COURT RICHARD S. AND BERNICE F. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 467-97. Filed May 11, 1998. Richard S. Roberts, pro se. Bradley T. Stanek, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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