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.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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