T.C. Memo. 1999-153
UNITED STATES TAX COURT
HANSEL HAMLIN JOHNSON, JR. AND JANICE H. JOHNSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14003-97. Filed May 5, 1999.
Hansel Hamlin Johnson, Jr., pro se.
John W. Sheffield III, for respondent.
MEMORANDUM 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 years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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