T.C. Memo. 1999-148
UNITED STATES TAX COURT
JOHN A. AND MARGARET R. GOSLING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22586-97. Filed May 3, 1999.
John A. Gosling, pro se.
Ross M. Greenberg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
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