T.C. Memo. 1998-407
UNITED STATES TAX COURT
STEPHEN NEAL SWIHART, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2966-98. Filed November 13, 1998.
Stephen Neal Swihart, pro se.
Julie L. Payne, 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.
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