T.C. Memo. 1999-111
UNITED STATES TAX COURT
ROBERT J. GEARY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7380-97. Filed April 2, 1999.
Stephen M. Moskowitz and Robert L. Goldstein, for
petitioner.
Margaret S. Rigg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182. Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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