T.C. Memo. 1999-186 UNITED STATES TAX COURT HUMES HOUSTON HART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9355-98. Filed June 8, 1999. Humes Houston Hart, pro se. Judith Cohen, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 Next
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