Wilbur Kenneth Griesmer - Page 1
















                                 T.C. Memo. 1999-147                                   


                               UNITED STATES TAX COURT                                 


                        WILBUR KENNETH GRIESMER, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 15785-98.             Filed April 30, 1999.                  
                                                                                      
               Wilbur Kenneth Griesmer, pro se.                                        
               Anita A. Gill, 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                 
          issue, and all Rule references are to the Tax Court Rules of                 
          Practice and Procedure.                                                      




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